Colourband Dyestuff P Ltd ., In re
Date: May 11, 2023
Subject Matter
Eligibility of input tax credit (ITC) for works contract services and materials used for the foundation and structural supports of machinery
Summary
The case describes a situation where a dye manufacturing company, Colourband Dyestuff P Ltd, has filed an application seeking an advance ruling on the eligibility of input tax credit (ITC) for works contract services and materials used for the founda…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: Colourband Dyestuff P Ltd, Block No. 243, At & Post Ekalbara, Tai. Padra, Ekalbara, Vadodara, [for short-*applicant’] is registered under GST and their GSTIN is 24AAACC9898F1ZC. 2. The applicant is engaged in the activity of manufacturing of dyes. The applicant procures intermediate as raw material in crude form…