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The ITC of GST paid on the Sewage treatment plant; Fire Fighting System; Cable for transmission of electricity from feeding point to the building; other material such as PCC Poles, structural steel, cable end kit, HDPE pipes, GO switch etc. & Laying of Cable and electrical installations for transmission of electricity is not admissible to the applicant

Input tax credit— Section 17 of CGST Act— In the instant case, applicant seeks advance ruling on following issue— Whether ITC of GST paid on the goods or services (i.e. supply and installation of Sewage Treatment Plant, supply and installation of Fire-fighting system, supply of Cable for transmission of electricity, supply of other material for lying of Cable and electrical installations and Laying of Cable and electrical installations for transmission of electricity) is admissible to the applicant. Held that—The ITC of GST paid on the Sewage treatment plant; Fire Fighting System; Cable for transmission of electricity from feeding point to the building; other material such as PCC Poles, structural steel, cable end kit, HDPE pipes, GO switch etc. & Laying of Cable and electrical installations for transmission of electricity is not admissible to the applicant as per Section 17(5)(d) of the CGST Act.
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