https://www.taxtmi.com/caselaws?id=291054 The Appellate Authority affirmed the decision of the Advance Ruling Authority, ruling that the appellant is not entitled to Input Tax Credit (ITC) on the design, supply, and erection of the lighting system for the plant road, boundary wall, and watchtower. The activities were deemed part of a works contract for immovable property, making them ineligible for ITC under Section 17(5) of the CGST Act, 2017. en-us Tue, 03 Sep 2019 00:00:00 +0530 Sat, 26 Mar 2022 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291054 The Appellate Authority affirmed the decision of the Advance Ruling Authority, ruling that the appellant is not entitled to Input Tax Credit (ITC) on the design, supply, and erection of the lighting system for the plant road, boundary wall, and watchtower. The activities were deemed part of a works contract for immovable property, making them ineligible for ITC under Section 17(5) of the CGST Act, 2017. Case-Laws GST Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291054