Coral Manufacturing Works India Private Limited

The Appellate Authority for Advance Ruling held that

1.  The appellant would be eligible for input tax credit proportionate to the extent of structural support erected in relation to overhead crane alone subject to fulfilment of conditions stipulated in section 17(5)( c ) and ( d ) of the CGST Act,2017 and explanation thereunder;

      ii. However they are not eligible for input tax credit as per section 17(5) ( c ) and ( d ) of the CGST Act, 2017 relating to construction of other civil structure like side walls, roof of the integrated factory building.