{"id":3154,"date":"2025-10-26T22:58:58","date_gmt":"2025-10-26T22:58:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3154"},"modified":"2025-10-26T22:59:00","modified_gmt":"2025-10-26T22:59:00","slug":"gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/","title":{"rendered":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0"},"content":{"rendered":"\n

Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd<\/sup>\u00a0September 2025.<\/em>\u00a0AAAR held that Input Tax Credit (ITC) is admissible on capital goods such as wires, cables, and electrical equipment used for power transmission from the grid to the factory, even if installed outside factory premises and subsequently transferred to Gujarat Energy Transmission Corporation Ltd. (GETCO) for maintenance, provided the conditions under Section 16 of the CGST Act, 2017 are met. It upheld the prior Advance Ruling allowing ITC to the Respondent.<\/p>\n\n\n\n

(Link: AAAR Gujarat Ruling Dated 22\/09\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd\u00a0September 2025.\u00a0AAAR held that Input Tax Credit […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-3154","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd\u00a0September 2025.\u00a0AAAR held that Input Tax Credit […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-26T22:58:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-26T22:59:00+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST AAAR Gujarat Ruling Dated 22\/09\/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0\",\"datePublished\":\"2025-10-26T22:58:58+00:00\",\"dateModified\":\"2025-10-26T22:59:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\"},\"wordCount\":106,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\",\"name\":\"GST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-10-26T22:58:58+00:00\",\"dateModified\":\"2025-10-26T22:59:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST AAAR Gujarat Ruling Dated 22\/09\/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/","og_locale":"en_US","og_type":"article","og_title":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd\u00a0September 2025.\u00a0AAAR held that Input Tax Credit […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2025-10-26T22:58:58+00:00","article_modified_time":"2025-10-26T22:59:00+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0","datePublished":"2025-10-26T22:58:58+00:00","dateModified":"2025-10-26T22:59:00+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/"},"wordCount":106,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/","name":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 - Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-10-26T22:58:58+00:00","dateModified":"2025-10-26T22:59:00+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-aaar-gujarat-ruling-dated-22-09-2025-upholds-itc-eligibility-for-power-line-capital-goods-installed-outside-factory\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST AAAR Gujarat Ruling Dated 22\/09\/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=3154"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3154\/revisions"}],"predecessor-version":[{"id":3155,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3154\/revisions\/3155"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=3154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=3154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=3154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}