HMSU Rollers (India) Pvt. Ltd ., In re
Date: April 29, 2025
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): P B Meena, Kamal Shukla
Subject Matter
No ITC on inputs used for the construction of Pre-Engineered Building (PEB)
Summary
In the case of M/s HMSU Rollers (India) Pvt. Ltd., the applicant is engaged in manufacturing rollers and is looking to expand operations through the installation of a Pre-Engineered Building (PEB) and a crane supported by it. Key points from th…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s HMSU Rollers (India) Pvt. Ltd., Block No. 4 (Paiki) 8, Vireshwar Estate, Village: Kerala, NH 8A, Bavla-Bagodra Road, Tal. I3avla, Ahmedabad-382 220, (for short – ‘applicant’) is engaged in the business of manufacturing of rollers. 2. The applicant for their expansion project, is required to install a PEB’ which falls under t…