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GST – Tamil Nadu AAR - Section 17(5)(c) & 17(5)(d) of the CGST Act, 2017 - Construction of new factory, Input Tax Credit on Construction, Immovable Property, Plant and Machinery - Applicant is expanding its business operations and has constructed a new factory adjacent to its existing factory, for which it has entered into a contract for "Design and Construction Works" of the new industrial building project - Whether ITC is eligible on steel reinforcements for expansion of factory for manufacturing activity - HELD - The activities of the applicant ideally gets covered as a composite service of ‘Works Contract’ as specified under Section 2(119) of the CGST Act, 2017 - The applicant would be eligible for proportionate ITC on the steel structural support erected in relation to the secondary steel works that is attributable to the support of HVAC machine and overhead crane movement, as these are considered as 'Plant and Machinery' under the GST law. While the comprehensive Pre-Engineered Building (PEB) Work, including the sheeting work and structural steel work, cannot be categorized as 'Plant and Machinery', the secondary steel structural support that is relatable exclusively to the overhead crane movement and HVAC machine is not blocked under Section 17(5) of the CGST Act, 2017, and as a result becomes eligible for availment of ITC by the applicant – The applicant is eligible for proportionate ITC on the steel structural support used for HVAC machines and overhead cranes, and the timeline to avail ITC on advance invoices is as per Section 16(4) of the CGST Act - Ordered accordingly - Time of Supply - Section 13(2) of the CGST Act, 2017 - What should be the basis to arrive the timeline to avail ITC on tax invoice raised by Supplier to bill "Advance Component" of the Contract and Subsequent Adjustment of Advance in the Service Bills - HELD - The timeline to avail ITC on tax invoice raised by the Supplier to bill the "Advance Component" of the Contract is already covered under the provisions of Section 16(4) of the CGST Act, 2017, which stipulates that ITC shall be availed by the recipient before the thirtieth day of November following the end of financial year to which such invoice pertains or furnishing of the relevant annual return, whichever is earlier.
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