{"id":5907,"date":"2026-05-18T11:12:02","date_gmt":"2026-05-18T11:12:02","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5907"},"modified":"2026-05-18T11:12:04","modified_gmt":"2026-05-18T11:12:04","slug":"gst-aar-gujarat-ruling-dated-08-05-2026-allows-itc-on-construction-of-concrete-tower-supporting-vcv-lines-for-ehv-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-construction-of-concrete-tower-supporting-vcv-lines-for-ehv-cable-manufacturing\/","title":{"rendered":"GST, AAR Gujarat Ruling Dated 08\/05\/2026 &#8211; Allows ITC on Construction of Concrete Tower Supporting VCV Lines for EHV Cable Manufacturing\u00a0"},"content":{"rendered":"\n<p><em>Case of Polycab India Ltd,\u00a0\u00a0AAR Gujarat Ruling Dated 8<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0AAR held\u00a0that the applicant is eligible to claim Input Tax Credit (ITC) on the goods and services used to construct specialized Vertical Continuous Vulcanization (VCV) towers. The authority determined the towers function as \u2018plant and machinery\u2019 integral to manufacturing high-voltage cables rather than as civil structures.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1KxsKehDPpojBWnSEFIBFQt9q4n3DvrTC\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 08\/05\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Polycab India Ltd,\u00a0\u00a0AAR Gujarat Ruling Dated 8th\u00a0May 2026.\u00a0AAR held\u00a0that the applicant is eligible to claim Input Tax Credit [&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-5907","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 08\/05\/2026 - Allows ITC on Construction of Concrete Tower Supporting VCV Lines for EHV Cable Manufacturing\u00a0 - Bhatia Bhola &amp; 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