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In the case at hand, the supply received by the applicant results in construction of a civil structure which is in the form of a factory. Input Tax Credit of GST paid on Steel, cement and other consumables are not available for the applicant.

Input tax credit- Section 17(5) of CGST Act- In the instant case, the applicant has sought Advance Ruling on the following questions:

Whether input tax credit of GST is admissible for supply of the following goods :-

(a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated;

(b) Structures, Pre cast, reinforced concrete beams, poles etc. (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and

(c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane

The applicant procures services of Works Contract' of Construction of 'Integrated Factory Premises' designed to take the load of various 'Plant and Machinery' to be housed for operations. The incremental foundations made is not the 'foundation with which the Plant and Machinery are fixed to earth', which is held as eligible along with the 'Plant and Machinery' as per the Explanation under Section 17 of the GST Act.

Also, the applicant has not established that they individually procures steel, cement and other consumables for the works executed by their suppliers, thus the invoices for such goods have not been established to be in the name of the applicant. Therefore, the credit of steel, cement and other consumables even in proportion to the incremental volume of the earth foundation, side walls, beams, etc are not available as credit to the applicant. No ruling is extended on the 'Pre-cast, Reinforcements, supports' said to have been purchased as it is by the applicant and 'Other Capital goods' as the required facts of procurement and documentary substantiation is not made before us.

Held that- 1. Input Tax Credit of GST paid on Steel, cement and other consumables are not available for the applicant as per the findings at Para 8 above.

2. The eligibility to credit of GST paid on structures, Pre cast, reinforced concrete beams, poles etc. (purchased as it is) and other capital goods are not answered as the question is not substantiated with the factual documents.

In the case at hand, the supply received by the applicant results in construction of a civil structure which is in the form of a factory. Input Tax Credit of GST paid on Steel, cement and other consumables are not available for the applicant.

Input tax credit- Section 17(5) of CGST Act- In the instant case, the applicant has sought Advance Ruling on the following questions:

Whether input tax credit of GST is admissible for supply of the following goods :-

(c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane

Held that- 1. Input Tax Credit of GST paid on Steel, cement and other consumables are not available for the applicant as per the findings at Para 8 above.