Employer is Eligible to avail ITC on Rooftop Solar System with Installation & Commissioning u/s 17 (5) of CGST Act: Gujarat AAR [Read Order]

The roof top solar system with installation and commissioning constitute plant and machinery of the applicant and hence is not blocked ITC under Section l7 (5) of the CGST/GGST Act.
TAX NEWS - Gujarat AAR - CGST Act - ITC - Rooftop Solar System - taxscan

The Gujarat bench of the Authority for Advance Ruling ( AAR ) ruled that the employer was eligible to avail Input Tax Credit ( ITC ) on the rooftop solar system, along with its installation and commissioning, under Section 17(5) of the Central Goods and Service Tax ( CGST ) Act. The applicant, Unique Welding…

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