Agratas Energy Storage Solutions Pvt Ltd ., In re
Date: November 2, 2025
Subject Matter
No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage
Summary
M/s. Agratas Energy Storage Solutions Pvt Ltd. (a wholly owned subsidiary of Tata Sons) obtained a 50-year long-term lease for industrial land (321 acres) from the Government of Gujarat (GoG) to construct a battery cell manufacturing factory. The app…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Agratas Energy Storage Solutions Pvt Ltd., Revenue Survey No. 2, Northkotpura, Sanand GIDC, Ahmedabad, Gujarat-382170 I [or short applic,:w71 is registered under GST and their GSTIN is 24AAYCA39411\4173. 2. The applicant has stated that they arc a newly set up company for undertaking the business of manufacturing of battery…