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input on building material

ITC / Input 351 views 2 replies

Vikas Kumar

29 Points Joined October 2018

if we are using the building material like that sand briks cement tmt bar etc for making the foundation of machinery & work place where the all work is done.can we able to take input on that material or bills of these building material are comes under which head plant & machinery A/C ya factory building A/C please guide us if any notification please send 😅😅😅😅

Replies (2)

Vikas Kumar

29 Points Joined October 2018

if any notification is available please

CA Akshay Hiregange

Partner - Audit & Assistance

4825 Points Joined December 2018

This may be tricky. Please note ITC can be said to be ineligible. Please refer details of Advance Ruling (Andhra Pradesh) in the matters of Maruti Ispat & Energy Private Limited - No ITC on civil structures used as structural support for plant & machinery.

Please note, AAR is not binding on other assessees other than the person who has applied for the same and his jurisdictional officer.

Also, to refer section 17(5)(c) & (d)