Coral Manufacturing Works India Private Limited ., In re
Date: April 16, 2023
Subject Matter
Appellant is eligible for an ITC proportional to the structural support erected for the overhead crane alone, but not for the construction of other civil structures like the building’s side walls and roof
Summary
The ruling involves an appellant seeking input tax credit (ITC) benefits for the construction of an integrated factory building. The appellant argues that the building should be considered as plant and machinery, therefore eligible for ITC. The issue…
FULL TEXT OF THE ORDER OF GST AAAR TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like mailer and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar p…