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AAAR, Karnataka: Landfill-Pit is Civil Structure, No ITC Available - (15 Dec 2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka, has upheld the ruling of Authority of Advance Ruling holding that the landfill-pit is a civil-structure, not plant and machinery, and therefore, no Input Tax Credit (ITC) is available.

Tags : APPELLATE AUTHORITY OF ADVANCE RULING   LANDFILL-PIT  

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