Power Beyond the Boundary Wall: Gujarat AAR Opens ITC Gate for External Electricity Lines

When a factory expands, the first practical question is often not “Where’s the machinery?” but “Where’s the power coming from?” High-tension electricity lines, underground cables, ducts, manholes and switchyard equipment are now standard features in large industrial projects. For years, however, there has been a persistent GST doubt: If this entire power-transmission infrastructure lies outside the factory wall is input tax credit (ITC)...... Read More