2026-VIL-86-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Eligibility to Input Tax Credit on input services for construction of foundation and structural support for plant and machinery within factory – Construction of RCC foundation and structural steel support for installing various equipment and machinery – Foundation and structural support within the scope of definition of ‘plant and machinery’ - Whether the applicant is eligible to avail ITC on the input services used for the construction of foundation and structural support for the equipment and machinery installed within the factory, in terms of Section 17(5)(c) of the CGST Act, 2017 – HELD - What qualifies as ‘plant and machinery’ is an apparatus, equipment, and machinery which is fixed to earth by foundation. The various equipments which are set up in the plants would qualify as an apparatus/machinery. The equipment and machinery installed in the plants, such as reactors, distillation columns, pumps, etc., qualify as 'plant and machinery' as per the explanation to Section 17 of the CGST Act. Further, the foundation and structural support, including RCC structures and structural steel, are essential and integral to the installation and functioning of these equipment/machinery - The CBIC Circular No. 219/13/2024-GST had clarified that ITC on ducts and manholes used in the network of Optical Fiber Cables is eligible, as they are the basic components for the OFC network used in providing telecommunication services. Similar logic applies to the foundation and structural support for plant and machinery, as they are specifically included in the definition of 'plant and machinery' under the Act, and are not excluded from the scope of ITC - The applicant is eligible to avail ITC on input services used for construction of foundation and structural support for plant and machinery installed within the factory for manufacture of APIs – Ordered accordingly
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