Nipro India Corporation Private Limited ., In re

Date: May 28, 2018

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Borhade, Pankaj Jain
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Subject Matter

ITC is allowed on certain costs incurred for Mechanical & Electrical Works under Extension Project

Input Tax Credit

Summary

The Applicant is engaged in the manufacturing of medical equipments such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles.The Applicant proposes to undertake an extension of its manufacturing facility (‘Extension Project…

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Nipro India Corporation Private Limited, the applicant, seeking an advance ruling in respect of the following question : “Whether on facts and circumstances of the c…

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