Coral Manufacturing Works India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 30, 2022
- Type:
- Advance Ruling
- Members:
- Venkatesh, Latha
Subject
ITC of GST paid on steel, cement and other consumables in the construction of the factory building is not available
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…
Judgement
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…