Uvee Glass Private Limited Rajasthan ., In re
Date: June 29, 2023
Subject Matter
ITC on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of goods/services is admissible
Summary
The applicant raises questions related to the use of a common head office for multiple taxpayers under GST and the time period for refund as per a specific notification. The ruling states that ITC is admissible for inward supplies used for fixing pla…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the…