Tata Power Delhi Distribution Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- July 10, 2023
- Type:
- Advance Ruling
- Members:
- Anup Kumar, Lekh Raj
Subject
No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution
Summary
The ruling discusses the issue of whether the applicant is eligible for input tax credit (ITC) for capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distributio…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act&r…