VBC Associates ., In re
Date: October 13, 2023
Subject Matter
No ITC on solar power panels used for generating electrical energy. AAR ruling upheld.
Summary
The case involves an appellant engaged in the business of maintenance of an immovable property procuring, erecting, and commissioning Solar Power Panels for the generation of electricity. The issue raised was regarding the admissibility of input tax…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, 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 matter and differ from each other only on few specific provisions. Therefore, unless a mention is…