https://www.taxtmi.com/caselaws?id=409812 The AAR Maharashtra ruled that an Ordnance Factory under the Ministry of Defence qualifies as Central Government under CGST Act provisions. The factory was exempted from generating e-way bills for goods movement and from GST on transport of military equipment. However, Input Tax Credit was denied for expenses related to industrial canteen operations (food, beverages, manpower services, LPG cylinders) as these constitute exempt supplies under relevant notifications. ITC was also unavailable for immovable property rental activities. The authority allowed ITC for factory hospital medicines and related inputs/services effective from February 1, 2019, following amended provisions. en-us Tue, 13 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409812 The AAR Maharashtra ruled that an Ordnance Factory under the Ministry of Defence qualifies as Central Government under CGST Act provisions. The factory was exempted from generating e-way bills for goods movement and from GST on transport of military equipment. However, Input Tax Credit was denied for expenses related to industrial canteen operations (food, beverages, manpower services, LPG cylinders) as these constitute exempt supplies under relevant notifications. ITC was also unavailable for immovable property rental activities. The authority allowed ITC for factory hospital medicines and related inputs/services effective from February 1, 2019, following amended provisions. Case-Laws GST Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409812