Input Tax Credit — Section 16, 17 of the GST Act, 2017- The Applicant is engaged in the manufacturing of medical equipments such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles. Goods manufactured by the Applicant are sold within India and also exported outside India. The Applicant sought Advance Ruling ”Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as ‘admissible under CGST Act, 2017 ?“ The details as submitted by the applicant were reproduced and an additional column in respect of the view of the members of this Advance Ruling Authority with respect to eligibility of ITC in respect of relevant portion of work was added to the submissions and claims as made by them. After going through such facts and details, the Authority Ruled out that ”As per details in relevant column of the Table under main heading views and decisions of members of the Advance Ruling Authority“.—Nipro India Corporation Private Limited, In Re… [2018] 02 TAXLOK.COM 379 (AAR-Maharashtra)