https://www.taxtmi.com/caselaws?id=438113 AAR Gujarat ruled on ITC eligibility for works contract services and goods used in construction. ITC was allowed for foundation and structural support of Sand Mill, Spray Dryer, and HAG machines under Section 17(5) explanation 2, provided not capitalized. However, ITC was blocked for civil structures like sheds, roofs, and supports. ETP was deemed civil structure, making ITC ineligible for its foundation. Transformer foundation ITC was also denied following precedent. The ruling distinguished between plant machinery foundations (eligible) and civil structures (blocked). en-us Fri, 12 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438113 AAR Gujarat ruled on ITC eligibility for works contract services and goods used in construction. ITC was allowed for foundation and structural support of Sand Mill, Spray Dryer, and HAG machines under Section 17(5) explanation 2, provided not capitalized. However, ITC was blocked for civil structures like sheds, roofs, and supports. ETP was deemed civil structure, making ITC ineligible for its foundation. Transformer foundation ITC was also denied following precedent. The ruling distinguished between plant machinery foundations (eligible) and civil structures (blocked). Case-Laws GST Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438113