Shibaura Machine India Private Limited ., In re
Date: December 17, 2025
Subject Matter
Input Tax Credit Ineligible for Electrical Installations in Factory Expansion as Immovable Property
Summary
The Appellate Authority for Advance Ruling dismissed the appeal, upholding the Advance Ruling that Input Tax Credit (ITC) is not eligible for electrical installation work carried out for factory expansion. The Authority concluded that these installat…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE 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 specificall…