GACL-NALCO Alkalies & Chemicals Private Limited ., In re
Date: December 29, 2024
Subject Matter
No ITC on payments made to acquire leasehold land rights. AAR ruling upheld.
Summary
The case involves the appellant, M/s. GACL-NALCO Alkalies & Chemicals Pvt. Ltd., appealing against an advance ruling that denied them the eligibility to claim Input Tax Credit (ITC) on GST paid for services related to the leasing of land. The app…
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 ‘CGS”‘ Act, 2017’ and the ‘GGST Act, 2017’) arc pari materia and have the same provisions in like matter and differ from eac…