ITC on Air Conditioning System or Centralized AC Gujarat Advance Ruling
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- Опубликовано: 8 фев 2025
- 📍In this session we have discuss about the ruling of Gujarat Authority of Advance Ruling (AAR) that ITC not admissible on Air-conditioning, Cooling System, Ventilation System, as this is blocked credit.
The applicant, M/s.Wago Private Limited is in the process of establishing their new factory at Vadodara, Gujarat and are procuring various assets to install and commission them in their factory and therefore, the applicant sought Ruling on the admissibility of input tax credit on the same in terms of the provisions of Section 16 and 17 of the CGST Act, 2017. The applicant has sought the advance ruling on admissibility of input tax credit of GST paid on the procurement of the above including the service of installation and commissioning of the same, in terms of the provisions of Section 16 and 17 of the CGST Act, 2017.
The coram of Members Sanjay Saxena and Arun Richard held that the ‘Ventilation system fitted in the building cannot be taken as such to the market for sale and cannot be shifted from one place to another as such to erect at another site. It can be shifted only after dismantling the said system which cannot be called ‘Ventilation system after it is. The ‘Ventilation system’ once installed and commissioned in the building is transferred to the building owner and this involves the element of transfer of property, thereby ‘Ventilation system supply merits to be classified as work contract supply as the system per se is an immovable property.
“We find that the work order awarded to Skai Air Control pvt. ltd. is for HVAC works and this covers the ‘Ventilation system’ too. However, since the applicant has raised the ‘Ventilation system’ separately, the same is taken up for discussion. The ventilation system comprises of fresh air fans, exhaust fans, electrical panel, GI ducting, threaded rod with PU coating, beam clamp, piping support for copper pipe and drain pipe, drain pipe U clamp, brid screen and cowls, grill, MS structure,regulators, suitable PU coated GI perforated cable trays with cover with necessary structural supports, Anchor Fastener, insulated PVC pipe, SITC of sheet metal ducts (factory fabricated ducts) with accessories like veins, flanges, guide vens as per technical specification, flexible duct for equivalent connecting fresh air ducting and cassette ac indoor units fresh air connection, fabrication and erecting structure steel for support etc. All the different parts of ‘Ventilation system’ after being fitted in the building lose their identity as individual goods and become “Ventilation system”,” the AAR noted.
“Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act,” the AAR ruled.
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If the AC is installed in factory for business purposes then we can take ITC ?.
Useful information
if the business of assessee is hotel accomodation, then whether ITC is available for such AC? will it fall under Plant & machinery?
Ceiling Fans,cooler, waterproofing machines, tables fans .ka ITC kesakte hain kya?
Yes
सर company office ke liye ac purchase kiya hai to hum iska input tax credit claim kar सकते है
Kya HVAC contractor ITC claim kar sakte hain?
Sir, if I purchase one or more Air conditioning for our office use can I avail ITC or not ?
Yes, for ac we can take input but for ac system or centralised we cant as per gujarat aar
@@FinTaxPro sir ac ka itc refund bank m transfer hoti hai ya sirf liability pe ac ka itc se adjust kiya jata h only
@@prathamsharma6705 adjust hota h
This judgement applicable on all assessee or only applicant of AAR ? Pl reply
Jo koy air conditioner purchase karta hu...or uska bill third party GST number ka bill banata hu to or uska payment mere credit card se karta hu to kya third party GST claim ho sakta he? Please reply me...sir
Haan ho skta hai
Instead of 8415 hsn code
One can use 9987 for ac supply installation testing commissioning?
Plz guide
28% or 18%
If supply installation testing commissioning under works contract then rate 18% or 28%
Contractor eligible for ITC or not?
👍
This judgement applicable on all assessee or only applicant of AAR ? Pl reply