Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The Appellate Authority for Advance Ruling in Gujarat addressed the issue of Input Tax Credit (ITC) admissibility for air conditioning, cooling, and ventilation systems supplied and installed by M/s. Skai Air Control P Ltd. The authority held that these systems, once installed, become part of the building and are considered immovable property. Consequently, they cease to be classified as plant and machinery. As the installation was done through a works contract service for constructing an immovable property, ITC is not available u/s 17(5)(c) of the CGST Act, 2017. The appeal was dismissed.
The Appellate Authority for Advance Ruling in Gujarat addressed the issue of Input Tax Credit (ITC) admissibility for air conditioning, cooling, and ventilation systems supplied and installed by M/s. Skai Air Control P Ltd. The authority held that these systems, once installed, become part of the building and are considered immovable property. Consequently, they cease to be classified as plant and machinery. As the installation was done through a works contract service for constructing an immovable property, ITC is not available u/s 17(5)(c) of the CGST Act, 2017. The appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
