Wago Private Limited ., In re
Date: July 30, 2021
Subject Matter
ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c).
Summary
AC system as a whole cannot be transported from one place to another. The test of permanency as laid down by the Apex Court has been answered in subject case as the System cannot be taken as such to the market for sale and cannot be shifted from one…
The applicant M/s.Wago Private Limited is in the process of establishing their new factory at Vadodara, Gujarat and are procuring various assets to install and commission them in their factory and therefore, the applicant sought Ruling on the admissibility of input tax credit on the same in terms of the provisions of Section 16 and 17 of the CGST Act, 2017 . They have submitted the brief descripti…