Eligibility of ITC on Plant and Machinery of a Solar Power Plant Used for Captive Consumption in a Cement Manufacturing Unit

Eligibility of ITC on Plant and Machinery of a Solar Power Plant Used for Captive Consumption in a Cement Manufacturing Unit https://www.taxtmi.com/forum/issue?id=121039 Input tax credit on solar power plant machinery is discussed as eligible where generated electricity is captively used in manufacturing taxable cement in the course or furtherance of business. A separate location for the plant is not treated as determinative where the activities are under the same GST registration. Electricity supplied externally is an exempt supply, and ITC attributable to that supply requires proportionate reversal. Recording the plant as an additional place of business is suggested as a compliance precaution. en-us Tue, 21 Jul 2026 18:05:00 +0530 Sun, 26 Jul 2026 12:48:06 +0530 TaxTMI RSS Generator Eligibility of ITC on Plant and Machinery of a Solar Power Plant Used for Captive Consumption in a Cement Manufacturing Unit https://www.taxtmi.com/forum/issue?id=121039 Input tax credit on solar power plant machinery is discussed as eligible where generated electricity is captively used in manufacturing taxable cement in the course or furtherance of business. A separate location for the plant is not treated as determinative where the activities are under the same GST registration. Electricity supplied externally is an exempt supply, and ITC attributable to that supply requires proportionate reversal. Recording the plant as an additional place of business is suggested as a compliance precaution. Discussion-Forum GST Tue, 21 Jul 2026 18:05:00 +0530 https://www.taxtmi.com/forum/issue?id=121039