Case of Shiboura Machine India Pvt Ltd, AAR Tamil Nadu Ruling Dated 2nd September 2025. AAR ruled that the Applicant would be eligible for input tax credit proportionate to the extent of steel structural support erected in relation to the secondary steel works that is attributable to the support of HVAC machine and overhead crane movement only, subject to fulfilment of conditions stipulated in Sections 17(5)(c) and 17(5)(d) of the CGST Act. The timeline to avail ITC on tax invoice raised by Supplier to bill ‘Advance Component’ of the contract is already covered under the provisions of Section 16(4) of the CGST Act, which stipulates that ITC shall be availed by the recipient before the thirtieth day of November following the end of financial year to which such invoicepertains or furnishing of the relevant annual return, whichever is earlier.