AAAR, Karnataka: Landfill-Pit is Civil Structure, No ITC Available - 15.12.2021

Appellate Authority of Advance Ruling (AAAR), Karnataka, has upheld the ruling of Authority of Advance Ruling holding that the landfill-pit is a civil-structure, not plant and machinery, and therefore, no Input Tax Credit (ITC) is available.

Tags : Appellate Authority of Advance Ruling Landfill-Pit

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