Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machinery rather than functionality tests from other statutes, found the works contract fell under the immovable-property exclusion, and held the applicant ineligible for ITC. The AAR declined to rule on supplier-centric rate-notification applicability because the ruling would bind the applicant but not the contractor.
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machinery rather than functionality tests from other statutes, found the works contract fell under the immovable-property exclusion, and held the applicant ineligible for ITC. The AAR declined to rule on supplier-centric rate-notification applicability because the ruling would bind the applicant but not the contractor.
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