Scope of site clarified: contract-specified premises qualify for construction-use exemption when goods are used exclusively for the project. The Board clarifies that the term site for the construction-use exemption includes any premises specifically identified in the construction contract as made available to the manufacturer for producing goods (such as precast beams and girders), provided those goods are manufactured solely for and used in the specified construction work; this position extends mutatis mutandis to the corresponding tariff subheading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of site clarified: contract-specified premises qualify for construction-use exemption when goods are used exclusively for the project.
The Board clarifies that the term site for the construction-use exemption includes any premises specifically identified in the construction contract as made available to the manufacturer for producing goods (such as precast beams and girders), provided those goods are manufactured solely for and used in the specified construction work; this position extends mutatis mutandis to the corresponding tariff subheading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
