https://www.taxtmi.com/caselaws?id=776364 The AAAR, Gujarat held that the applicant is eligible to claim ITC on inputs and input services used for constructing a concrete tower supporting VCV lines at its factory for manufacturing EHV cables. The concrete structure was found to be an essential foundation and structural support for plant and machinery under the second explanation to section 17 of the CGST Act, 2017. Consequently, such ITC does not fall under the restrictions of section 17(5)(c) and (d). The ruling noted that since ITC is allowed on ducts and manholes used in optical fiber cables, similarly, ITC on the concrete tower construction cannot be denied. The applicant's claim for ITC was thus upheld. en-us Thu, 31 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 16:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776364 The AAAR, Gujarat held that the applicant is eligible to claim ITC on inputs and input services used for constructing a concrete tower supporting VCV lines at its factory for manufacturing EHV cables. The concrete structure was found to be an essential foundation and structural support for plant and machinery under the second explanation to section 17 of the CGST Act, 2017. Consequently, such ITC does not fall under the restrictions of section 17(5)(c) and (d). The ruling noted that since ITC is allowed on ducts and manholes used in optical fiber cables, similarly, ITC on the concrete tower construction cannot be denied. The applicant's claim for ITC was thus upheld. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776364