{"id":5903,"date":"2026-05-18T11:09:34","date_gmt":"2026-05-18T11:09:34","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5903"},"modified":"2026-05-18T11:09:35","modified_gmt":"2026-05-18T11:09:35","slug":"gst-aar-gujarat-ruling-dated-08-05-2026-allows-itc-on-inputs-services-used-for-setting-up-ccv-tower-for-cable-manufacturing","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-gujarat-ruling-dated-08-05-2026-allows-itc-on-inputs-services-used-for-setting-up-ccv-tower-for-cable-manufacturing\/","title":{"rendered":"GST, AAR Gujarat Ruling Dated 08\/05\/2026 – Allows ITC on Inputs & Services used for setting up CCV Tower for Cable Manufacturing\u00a0"},"content":{"rendered":"\n

Case of Apar Industries Ltd, AAR Gujarat Ruling Dated 8th<\/sup>\u00a0May 2026.<\/em>\u00a0AAR held that Input Tax Credit (ITC) is available on the construction of specialized CCV Towers used in cable manufacturing, treating such structures as \u2018plant and machinery\u2019 under the GST law. It ruled that the restriction under Section 17(5)(d) of the CGST Act would not apply where structure itself forms an integral part of manufacturing process.<\/p>\n\n\n\n

(Link: AAR Gujarat Ruling Dated 08\/05\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Apar Industries Ltd, AAR Gujarat Ruling Dated 8th\u00a0May 2026.\u00a0AAR held that Input Tax Credit (ITC) is available on […]<\/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-5903","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Gujarat Ruling Dated 08\/05\/2026 - 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