The Rajasthan Authority for Advance Rulings (RAAR), in the case of M/s. Uvee Glass Private Limited vide Order no. RAJ/AAR/2023-24/05 dated 30.06.2023, held that Input Tax Credit of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of goods/ services is admissible up to this extent only.

In this case, The applicant intends to start process to make the glasses, toughened/reflective/laminated/secured/Iow e-glass etc. For such purposes a plant and machinery is intended to be used for manufacturing of glasses and for such manufacturing activity structural support is must otherwise machine cannot run.

The Applicant sought advance ruling on the question whether ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services.

The Applicant submitted that ITC should be eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services as the same is admissible in accordance with the section 16(1) read with section 17(5)(d) of the CGST Act, 2017 read with the explanations.

The RAAR noted the provisions of Section 16 and 17 of the CGST Act, 2017, and held that Input Tax Credit of GST paid on the inward supply of structural support of plant and machinery which is used for making outward supply of goods/ services is admissible to the extent of provisions/ conditions laid down in Section 16 and 17 of the CGST Act, 2017.