AAR : Rules on ITC eligibility for 'medical equipment' manufacturer's 'Mechanical' & 'Electrical' Works

Maharashtra AAR rules on eligibility of ITC to applicant, engaged in manufacture of medical equipments such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles in relation to various ‘Mechanical’ and ‘Electrical' Works; Refers to Section 16 of CGST Act which extends credit to every registered person on supply of goods or services which are used or intended to be used in the course or furtherance of business; Further, refers to Section 17(5)(c) and 1...