https://www.taxtmi.com/caselaws?id=768311 AAR Gujarat ruled that the applicant cannot claim ITC on inputs and input services for constructing concrete towers to support VCV lines at their factory for EHV cable manufacture under Section 17(5)(c) and (d) of CGST Act, 2017. Following SC precedent in Safari Retreats P Ltd, the authority applied the functionality test and determined that since construction was for applicant's own use, the supply chain breaks, making ITC unavailable. The ruling rejected applicant's reliance on various judgments, noting they were mostly related to Income Tax Act and not relevant to GST provisions. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768311 AAR Gujarat ruled that the applicant cannot claim ITC on inputs and input services for constructing concrete towers to support VCV lines at their factory for EHV cable manufacture under Section 17(5)(c) and (d) of CGST Act, 2017. Following SC precedent in Safari Retreats P Ltd, the authority applied the functionality test and determined that since construction was for applicant's own use, the supply chain breaks, making ITC unavailable. The ruling rejected applicant's reliance on various judgments, noting they were mostly related to Income Tax Act and not relevant to GST provisions. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768311