Shibaura Machine India Private Limited ., In re
Date: December 17, 2025
Subject Matter
ITC Ineligible on Firefighting and Public Health Systems Integrated into Factory as Immovable Property
Summary
The appeal challenging the Advance Ruling was dismissed , and the ruling by the Authority for Advance Ruling (AAR) was upheld . The Appellate Authority found that Input Tax Credit (ITC) for firefighting systems and public health equipment installed f…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifical…