https://www.taxtmi.com/caselaws?id=440301 AAR Delhi ruled that an electricity distribution company undertaking consumer-funded infrastructure creation cannot claim input tax credit on inputs used for creating transmission infrastructure. The Authority held that inputs for infrastructure creation are not used in the business of taxable supplies of electricity transmission and distribution services. The infrastructure created constitutes immovable property rather than plant and machinery, making it ineligible for input tax credit under Section 17(2) CGST Act and Rule 42 CGST Rules. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440301 AAR Delhi ruled that an electricity distribution company undertaking consumer-funded infrastructure creation cannot claim input tax credit on inputs used for creating transmission infrastructure. The Authority held that inputs for infrastructure creation are not used in the business of taxable supplies of electricity transmission and distribution services. The infrastructure created constitutes immovable property rather than plant and machinery, making it ineligible for input tax credit under Section 17(2) CGST Act and Rule 42 CGST Rules. Case-Laws GST Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440301