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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.
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