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GST: Goods/ Services for Installation of Solar Power Panel are Plant and Machinery, ineligible for ITC, rules AAR

The Tamil Nadu Authority for Advance Ruling (AAR) held that the applicant, VBC Associates is not eligible for claim of Input Tax Credit (ITC), as per Section 17 (2) of the CGST /TNGST Act read with Rule 43(a) of CGST /TNGST Rules 2017, on the Goods/Services used in installation of Solar Power Panels, which are…

Source: taxscan.in

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