CIRCULAR

Circular

Subject
Circular No. 219/13/2024-GST dt.26.06.2024 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

COMMUNITY INSIGHTS

Topic Publish Date

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

26.11.2025

ITC on Solar Panels

Now a days most of the companies have adopted the practice to install the solar Panels system on the roof of the company and use the electricity generated through these Panels in their production process. For this the company purchase the solar Panels and install them on the roof of the company. For purchase of solar Panels the company pays GST to the supplier of solar Panels and similarly for their installation the GST ......... Read More

19.07.2024

ADVANCE RULING

Particulars Crux
2023(06)LCX0220(AAR)

KERALA

Kannur International Airport Limited

Input Tax Credit (ITC) on works contract services for construction of immovable property, including airport infrastructure, is blocked under Section 17(5)(c) & (d) of CGST Act and hence not admissible.