In re Cadila Pharmaceuticals Limited (AAR Gujarat)
Date: March 31, 2026
Subject Matter
Input Tax Credit Available on Foundation and Structural Support for Plant and Machinery in API Manufacturing
Summary
The Authority for Advance Ruling has allowed Input Tax Credit (ITC) on input services used for the construction of foundation and structural support for plant and machinery (Solvent Recovery Plant and Mobile Effluent Treatment Plant) within the appli…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Cadila Pharmaceuticals Limited, 3203, GIDC Estate, Bharuch, Ankleshwar, Gujarat -393002 [for short — ‘applicane] is registered under GST and their GSTIN is 24AAACC6251E1Z5. 2. The Applicant is a public limited company incorporated under the provisions of the Companies Act, 1956 and is inter alia engaged in the manufacture and sup…