https://www.taxtmi.com/forum/issue?id=119209 Where rain water harvesting pits are used for both taxable and exempt manufacture, input tax credit should be treated as common (apportioned) rather than full; the department may contend the pits are a civil structure and block credit, so the registered person must prove the pits qualify as plant/apparatus used in manufacturing, relying on judicial definitions and the statutory burden of proof to support entitlement. en-us Tue, 16 Jul 2024 13:03:54 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119209 Where rain water harvesting pits are used for both taxable and exempt manufacture, input tax credit should be treated as common (apportioned) rather than full; the department may contend the pits are a civil structure and block credit, so the registered person must prove the pits qualify as plant/apparatus used in manufacturing, relying on judicial definitions and the statutory burden of proof to support entitlement. Discussion-Forum GST Tue, 16 Jul 2024 13:03:54 +0530 https://www.taxtmi.com/forum/issue?id=119209