Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act.
States/UT
Order No. & Date
GUJ/GAAR/R/33/2021 dated 30.07.2021
Order date
30-07-21
Upload file
Category
97(2)(d)
Year
