In re Polycab India Limited (GST AAR Gujarat)
Date: May 7, 2026
Subject Matter
Applicant Eligible for ITC on Concrete Tower Supporting Vertical Continuous Vulcanization Lines
Summary
The Authority for Advance Ruling has allowed Input Tax Credit (ITC) for the construction of a concrete tower intended to support Vertical Continuous Vulcanization (VCV) lines for manufacturing Extra High Voltage (EHV) cables. The ruling concluded tha…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s. Polycab India Limited, 335,336,337, 339,353, 354, 355, 67-69. 70/1,71, 75-77, 102, 103, 104/1-2, 105, 106, 116/2, Nurpura, Vadodara IIalol Road, Halol, Panchmahals, Gujarat — 389350 [for short — ‘ applicant’ ], is registered under GS’!’ and their GSTIN is 24AAACP6474E1ZJ. 2. The applicant is engaged in the manufactur…