{"id":5498,"date":"2026-04-13T08:23:27","date_gmt":"2026-04-13T08:23:27","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5498"},"modified":"2026-04-13T08:23:29","modified_gmt":"2026-04-13T08:23:29","slug":"gst-aar-gujarat-ruling-dated-01-04-2026-itc-allowed-as-machinery-foundation-qualifies-as-plant-machinery","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/13\/gst-aar-gujarat-ruling-dated-01-04-2026-itc-allowed-as-machinery-foundation-qualifies-as-plant-machinery\/","title":{"rendered":"GST, AAR Gujarat Ruling Dated 01\/04\/2026 &#8211; ITC\u00a0\u00a0Allowed as Machinery Foundation qualifies as Plant &amp; Machinery"},"content":{"rendered":"\n<p><em>Case of Cadila Pharmaceuticals Limited, AAR Gujarat Ruling Dated 1<sup>st<\/sup>\u00a0April 2026.\u00a0<\/em>AAR ruled that the applicant is eligible to avail ITC on input services used for construction of such foundation and structural support within the factory premises, as they are used for plant and machinery involved in manufacturing activities.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1OKspv0rKaiAAUvQA2WWpWS9ktHXKgT3J\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 01\/04\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Cadila Pharmaceuticals Limited, AAR Gujarat Ruling Dated 1st\u00a0April 2026.\u00a0AAR ruled that the applicant is eligible to avail ITC [&hellip;]<\/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-5498","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Gujarat Ruling Dated 01\/04\/2026 - ITC\u00a0\u00a0Allowed as Machinery Foundation qualifies as Plant &amp; Machinery - Bhatia Bhola &amp; 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\/2026\/04\/13\/gst-aar-gujarat-ruling-dated-01-04-2026-itc-allowed-as-machinery-foundation-qualifies-as-plant-machinery\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAR Gujarat Ruling Dated 01\/04\/2026 - ITC\u00a0\u00a0Allowed as Machinery Foundation qualifies as Plant &amp; Machinery - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Cadila Pharmaceuticals Limited, AAR Gujarat Ruling Dated 1st\u00a0April 2026.\u00a0AAR ruled that the applicant is eligible to avail ITC [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/13\/gst-aar-gujarat-ruling-dated-01-04-2026-itc-allowed-as-machinery-foundation-qualifies-as-plant-machinery\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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