https://www.taxtmi.com/caselaws?id=435933 The AAR Rajasthan rejected an application seeking advance ruling on availability of ITC for GST charged by construction contractors for factory building work including machinery foundation, electrical installations, and related infrastructure. The Authority held that ITC availability depends on specific factors like service type and nature, requiring detailed particulars for determination. Since the applicant failed to provide categorical construction details despite requests during proceedings, the application was deemed vague and non-maintainable under GST Act provisions, resulting in rejection. en-us Tue, 17 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435933 The AAR Rajasthan rejected an application seeking advance ruling on availability of ITC for GST charged by construction contractors for factory building work including machinery foundation, electrical installations, and related infrastructure. The Authority held that ITC availability depends on specific factors like service type and nature, requiring detailed particulars for determination. Since the applicant failed to provide categorical construction details despite requests during proceedings, the application was deemed vague and non-maintainable under GST Act provisions, resulting in rejection. Case-Laws GST Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435933