Satyesh Brinechem Private Limited ., In re
Date: September 11, 2019
Subject Matter
ITC is available on goods and services used to construct the 'bunds' provided they are used for making zero rated supplies and are considered 'plant and machinery'
Summary
Q) Whether input tax credit is admissible to the applicant under the GST Acts in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals? A) Input tax credit of GST paid on goods and services used to construct…
2. The applicant, vide Form GST ARA-01 dated 22.02.2018, mentioned their queries as under: QUERRIES Whether input tax credit is admissible to the applicant under the GST Acts in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals? 2. The Applicant is a private limited company engaged in the manufacture and supply of salt and bromine chemicals. The appli…