2021 (12) TMI 473

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....ER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Vijayneha Polymers Private limited, 8-3-332 Ground floor, Mailardevpally, Rangareddy, Telangana- 500 005 (36AABCV7309K1Z2) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the C....

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.... the GST Act. The application is therefore, admitted. 4. Brief facts of the case: The applicant M/s. Vijayaneha Polymers Pvt Ltd., has constructed a factory building wherein they have hired works contractors for executing the construction in (2) different ways. a. Where the applicant provided material and contractor provided construction services. b. The contractor provided both material and....

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....tted. 7. Discussion & Findings: As seen from the facts of the case, the applicant has either purchased goods or services for construction of immovable property on his own account or engaged the works contractor for supply of construction services. The Section 17(5) of the CGST/SGST Acts states among others that input tax credit shall not be available in respect of the following: a. "... b. .....

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....ery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural support but excludes--- (i) Land, building or any other civil structures; (ii) Telecommunication towers; and (iii) Pipelines laid outside the factory premises. The above provisions when read in tandem lead to the following co....