Case LawAdvance Ruling No. Guj/GAAR/R/2026/15
Apar Industries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 7, 2026
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
ITC Available for Continuous Catenary Vulcanization Tower as Plant and Machinery
Input Tax CreditPlant and Machinery
Summary
The Authority for Advance Ruling has allowed Input Tax Credit (ITC) on inputs and input services used for setting up a Continuous Catenary Vulcanization (CCV) tower. The ruling found that the CCV tower qualifies as 'plant and machinery', including it…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Apar Industries Ltd., Survey No.114-116, 121, 228, Khatalwada- Tumb road, Khatalwada, Valsad, Gujarat-396120 [for short — applicant’ J, is registered under GST and their GSTIN is 24AAACG1840M3ZP. 2. The applicant is engaged in manufacturing and supplying conductors, cable solutions, telecom solutions, Speciality oils, lubricants…