No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery
Last updated: 18 January 2023
Court :
AAR, Tamil Nadu
Brief :
The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled that the assessee is not eligible to claim Input Tax Credit ("ITC"), as per Section 17(2) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") read with Rule 43(a) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") on the goods/services used for installation of Solar Power Panels, which are considered as Plant and Machinery.
Citation :
Advance Ruling No. 10/2022/ARA dated August 31, 2022
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 360
Comments
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
