Advance Ruling- Input Tax Credit- The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it.

Whether the ITC of GST charged by the hired work contractors against construction, of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ?

Authority for Advance Ruling, Rajasthan held that  the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it's not possible to give ruling unless and until details are not provided. Applicant has not provided the details as asked to his authorized representative during PH. The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.