Installation of Rain Water Harvesting

[S.C. WADHWA]

Dear Experts,  

We have installed two rain water harwesting pits in our factory. This is as per requirement of Haryana Ground water Authority. We are manufacturers of Food items both as taxable and exempted. Now my query is whether we will get common ITC or full. If Full, please quote us any circular or judgement

REGARDS,

WADHWA

AI Summary

Manufacturer Seeks Clarity on Input Tax Credit for Rainwater Harvesting Pits; Classified as 'Plant' Under CGST Act. A manufacturer inquires about the eligibility of Input Tax Credit (ITC) for rainwater harvesting pits installed at their factory, as mandated by the Haryana Ground Water Authority. The manufacturer produces both taxable and exempted food items and seeks clarification on whether ITC is available as common or full. One expert suggests ITC should be common, as the pits serve both product types, while another confirms common ITC is applicable, classifying the pits as 'plant' under the CGST Act. The manufacturer is advised to be prepared to justify this classification if challenged by tax authorities.