Wago Private Limited ., In re
Date: May 29, 2024
Subject Matter
ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.
Summary
The case law pertains to the eligibility of Input Tax Credit (ITC) on the supply of air conditioning and cooling system and ventilation system under the CGST Act, 2017. The appellant contended that these systems should be considered as separate machi…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and `GGST Act, 2017′) are pari materia and have the same provisions in like matter and di…