TaxTMI 
TaxTMI 
Whether gst credit is available on Pre fabricated structures ?
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....hether gst credit is available on Pre fabricated structures ?<br> Query (Issue) Started By: - Dilip Sanghvi Dated:- 20-10-2021 Last Reply Date:- 6-11-2021 Goods and Services Tax - GST<br>Got 12 Replies<br>GST<br>Whether gst credit is available on Pre fabricated structures ? Reply By Shilpi Jain: The Reply: Advance rulings say not eligible. Though if these are structures which can be dismantled a....
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....nd erected elsewhere credit should be eligible Reply By KASTURI SETHI: The Reply: Not eligible. Hit by Section 17(5)(d) of CGST Act. However, the query is too brief to reply fool-proof. Pl. elaborate your query so as to enable the experts to explore possibility, if any, in your favour. Reply By Dilip Sanghvi: The Reply: RCC wall of 10 feet is built to support the structure and on that pre fabr....
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....icated structure is made. structure can be dismantled and can be shifted else where with some damage. it will be used as factory so it is permanent in nature with no intention to shift even if it can be shifted. Reply By RAMASWAMY Advocate: The Reply: Sir, In my view input tax credits are not available for pre fabricated structures. Reply By Ganeshan Kalyani: The Reply: The provision also....
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.... states that if expense is not capitalised in books of accounts then credit would be eligible. Reply By Shilpi Jain: The Reply: It is a highly interpretative issue. If the amount is huge suggest to take credit and not utilize. Else take and reverse it under protest and go for a refund to settle the matter fast. Reply By Dilip Sanghvi: The Reply: Thank you all experts for prompt replies. I high....
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....ly appreciate it. Reply By YAGAY andSUN: The Reply: In our view, which is based on following Advance Ruling ITC will not be available on Pre Fabricated structures:- Case Name : In re Embassy Industrial Parks Private Limited (GST AAR Haryana).- 2019 (6) TMI 1580 - AUTHORITY FOR ADVANCE RULING, HARYANA Reply By ABHISHEK TRIPATHI: The Reply: Dear Dilip Sir, Everything boils down to whether this....
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.... is immovable property or not? In all likelihood, prima-facie, it is a immovable property. But intricacies are always there to see and judge the real characteristics. And that requires a proper research. Reply By Shilpi Jain: The Reply: Advance rulings are highly mis guiding Reply By YAGAY andSUN: The Reply: Advance Ruling are not confusing but are pro-revenue. Appellate mechanism is still av....
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....ailable if any person is aggrieved by such rulings. Reply By Shilpi Jain: The Reply: At the appellate level also it is department officers only. So unless writ filed in HC, may not get the right view.<br> Discussion Forum - Knowledge Sharing ....