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Eligibility for Input Tax Credit on Rooftop Solar Systems Confirmed under CGST/GGST Act, Not Blocked by Section 17(5.

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....Blocked of input tax credit - The applicant is eligible to avail ITC on roof top solar system with installation & commissioning under the CGST/GGST Act - The roof top solar system with installation and commissioning constitute plant and machinery of the applicant and hence is not blocked ITC under section 17(5) of the CGST/GGST Act. - AAR....

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