Input Tax Credit — Applicant has raised the following question for the purpose ofadvance ruling— Whether input tax credit is admissible to the applicant under the GST Acts in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals? Held that— Input tax credit of GST paid on goods and services used to construct the “bunds” is admissible to M/s. SatyeshBrinechem Private Limited, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as “plant and machinery”. — Satyesh Brinechem Private Limited, In Re… [2019] 16 TAXLOK.COM 230 (AAR-Gujarat)