TaxTMI 
TaxTMI 
2024 (1) TMI 659
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....lding wires within the same premises. 3. The applicant further submits that their business of manufacturing and sale of welding wires from their manufacturing plant in Anand, constitutes 'business' as per section 2(17) of the CGST Act, 2017; that in terms of section 16( 1), ibid, they are eligible for the benefit of ITC [input tax credit] on any supply of good or services which are used or intended to be used in the course of furtherance of business. 4. Further relying on sections 2(63), 2(59), 16 and 17 of the CGST Act, 2017, the applicant submits that they are eligible for ITC on the inputs, input services & capital goods used for erection, commissioning and installation of roof top solar power plant. 5. In light of the foregoing submissions, the applicant has sought advance ruling on the below mentioned question viz 1. Whether the applicant is eligible to take ITC as 'inputs/capital goods' or 'input services' on the purchased rooftop solar system with installation & commissioning in terms of sections 16 & 1 7 of the CGST/GGST/IGST Act? 2. Whether the rooftop solar system with installation and commissioning constitute plant and m....
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....rovisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts & the applicant's submission/interpretation of law in respect of question on which the advance ruling is sought. 10. Before dealing with to the submissions made by the applicant, we would like to reproduce the relevant sections for ease of reference: CENTRAL GOODS AND SERVICES ACT, 2017 [relevant extracts] • Section 2. Definitions.- (17) "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit: (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a): (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume....
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....the manner specified under section 37;] (b) he has received the goods or services or both. ^2[Explanation. - For the purposes of this clause, it shall he deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person; (ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted; (c) subject to the provisions of section 4, tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39; Provided that where the goods against an invoice ar....
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....respect of the following, namely:- ^2[(a)...... (aa) ...... (ab)......... (b)...... (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service: (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.-For the purposes of clauses (c) and (d), the expression "construction" includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property: (e) .......; (f) ......: (g) .......: (h) .........; and (i) .............. (6) The Government may prescribe the manner in which the credit referred to in subsections (1) and (2) may he attributed. Explanation - For the purposes of this Chapter and Chapter VI, the expression "plant and machinery" means apparatus, equ....
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.... the date of commissioning as under: Being HT consumer, 1. In the case of net import of energy by consumer from distribution grid during hilling cycle, the energy consumed from discom shall be hilled as per applicable tariff to respective category of consumers as approved by GERC from time to time. The energy generated by rooftop solar system shall he set off against unit consumed (not against load/demand) and consumer shall pay demand charges, other charges penalty etc. as applicable to other consumers. 2...... 12. The relevant extracts of the inter-connection agreement signed with MGVCL for roof top solar plant states as follows viz This Agreement is made and entered into at (location) Vadodara on this (date) 14th day of (month) March (year) 2023 between the Consumer, by the name of M/S UNIQUE WELDING PRODUCTS PVT LTD. Consumer Number 15453 having premises at (address) PLOT NO. 701/B. GIDC, IV" PHASE V. U. NAGAR-388121 (hereinafter 'referred to as "Consumer" which expression shall include its permitted assigns and successors) as first party AND Madhya Gujarat Vij Company Limited, a Company registered under the Companies....
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....) Regulations. 2016 as amended from time to time. Both the parties hereby agree as follows: I. Eligibility 1.1 Consumer shall own the Solar PV System set up on its own premises or premises in his legal possession. 1.2 Consumer needs to consume electricity in the same premises where Solar PV System is set up. 1.3 Consumer has to meet the standards and conditions as specified in Gujarat Electricity Regulatory Commission Regulations and Central Electricity Authority Regulations and provisions of Government of Gujarat's Solar Power Policy 2021 for being integrated into grid/distribution system. 13. As is already mentioned, the applicant has submitted that they will be installing a Roof Solar Plant on its factory roof to generate electricity which will be solely and captively used for manufacture of welding wires within the same premise. 14. We have reproduced the relevant extracts of the approval letter issued by Madhya Gujarat Vij Company Limited and copy of inter connection agreement signed with MGVCL for roof top solar plant. 15. The photographs depicting the roof top solar plant as submitted by the applicant in his additiona....