https://www.taxtmi.com/caselaws?id=370105 The applicant's claim for GST input on goods and services used for the installation and protection of plant and machinery was denied by the authority. The ruling stated that civil structures, including sheds, did not qualify as structural support for plant and machinery under the statutory provisions of the CGST/APGST Act, 2017. Therefore, the applicant was not eligible to claim input tax credit on items related to the installation and protection of plant and machinery as per the interpretation provided by the authority. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 10 Jan 2019 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370105 The applicant's claim for GST input on goods and services used for the installation and protection of plant and machinery was denied by the authority. The ruling stated that civil structures, including sheds, did not qualify as structural support for plant and machinery under the statutory provisions of the CGST/APGST Act, 2017. Therefore, the applicant was not eligible to claim input tax credit on items related to the installation and protection of plant and machinery as per the interpretation provided by the authority. Case-Laws GST Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370105