Gujarat Authority for Advance Ruling 12 June 2023, GUJ/GAAR/R/2023/21 (1.Whether the applicant can avail ITC on[a] WCS taken for structure on which machineries are fixed to earth by foundation and services taken for setting up plant ie MS steel structure along with roof)

1 GUJARAT AUTHORITY FOR ADVANCE RULING NATION GOODS AND SERVICES TAX TAX MARKET D/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD - 380 009. ADVANCE RULING NO. GUJ/GAAR/R/2023/19 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2022/AR/57) Date: 12.05.2023 Name and address of the Colourband Dyestuff P Ltd applicant Block No. 243, At & Post Ekalbara, Tal. Padra, Ekalbara, Vadodara, Gujarat 391 440.