Nipro India Corporation Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 28, 2018
- Type:
- Advance Ruling
- Members:
- Borhade, Pankaj Jain
Subject
ITC is allowed on certain costs incurred for Mechanical & Electrical Works under Extension Project
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…
Judgement
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…