Kanishk Steel Industries Limited ., In re
Date: February 5, 2025
Subject Matter
ITC related to goods and services used solely for the generation and supply of solar power electricity is not available
Summary
The case discusses a ruling sought by an applicant regarding their eligibility to claim Input Tax Credit (ITC) on goods and services used in the design, engineering, and installation of a 10.2 MW solar power plant. The applicant produces steel and op…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advanc…