Coral Manufacturing Works India Private Limited ., In re

Date: March 30, 2022

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Venkatesh, Latha
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Subject Matter

ITC of GST paid on steel, cement and other consumables in the construction of the factory building is not available

Works ContractInput Tax Credit

Summary

The ruling describes a situation where an applicant is in the process of establishing an Integrated Factory Building for the manufacture and supply of wind-operated electricity generators. They are seeking clarification on the eligibility of input ta…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to m…

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