Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Input tax credit on cement, steel and other inputs and works contract/construction services used to construct a warehouse was held to be blocked under s.17(5)(c) and s.17(5)(d) where such construction results in an immovable property. While "plant or machinery" in s.17(5)(d) is not governed by the definition of "plant and machinery" in the Explanation to s.17 and requires a functionality test based on the taxpayer's business and the building's role, the warehouse in question was not treated as qualifying "plant or machinery". Consequently, ITC was denied for goods and services used in constructing the warehouse, whether used for providing storage/warehousing services or leased to tenants. - AAR
Input tax credit on cement, steel and other inputs and works contract/construction services used to construct a warehouse was held to be blocked under s.17(5)(c) and s.17(5)(d) where such construction results in an immovable property. While "plant or machinery" in s.17(5)(d) is not governed by the definition of "plant and machinery" in the Explanation to s.17 and requires a functionality test based on the taxpayer's business and the building's role, the warehouse in question was not treated as qualifying "plant or machinery". Consequently, ITC was denied for goods and services used in constructing the warehouse, whether used for providing storage/warehousing services or leased to tenants. - AAR
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