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2018-VIL-206-AAR
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SGST Advance Ruling Authority

GST – Maharashtra AAR – Input Tax Credit – Nexus with outward supplies - The Applicant is engaged in the manufacturing of medical equipments - The Applicant proposes to undertake an extension of its manufacturing facility - Whether the input tax credit of tax paid on Civil Works, Mechanical Works and Electrical Works can be treated as admissible under the CGST Act, 2017 – HELD – As per the details submitted by the applicant, the view of the Advance Ruling Authority with respect to eligibility of Input Tax Credit in respect of 39 relevant portion of work is presented in tabular form in the order
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