https://www.taxtmi.com/forum/issue?id=120998 Input tax credit on GST charged by GIDC for CETP contribution, drainage connection contribution, 90 MLD drainage line contribution, ROU permission charges, interest or penal interest, refundable deposits, and pipeline-related payments depends on the nature of each component and the character of the underlying facility. Where the drainage and CETP system is a common industrial infrastructure owned, operated, and maintained by GIDC for effluent treatment in the course of manufacturing business, the payments are discussed as potential input services rather than construction of immovable property on the company's own account. en-us Fri, 03 Jul 2026 19:52:52 +0530 Wed, 08 Jul 2026 19:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120998 Input tax credit on GST charged by GIDC for CETP contribution, drainage connection contribution, 90 MLD drainage line contribution, ROU permission charges, interest or penal interest, refundable deposits, and pipeline-related payments depends on the nature of each component and the character of the underlying facility. Where the drainage and CETP system is a common industrial infrastructure owned, operated, and maintained by GIDC for effluent treatment in the course of manufacturing business, the payments are discussed as potential input services rather than construction of immovable property on the company's own account. Discussion-Forum GST Fri, 03 Jul 2026 19:52:52 +0530 https://www.taxtmi.com/forum/issue?id=120998