1. For reasons as discussed, Appellate Authority for Advance Ruling do not find any reason to interfere with the order of the Advance Ruling Authority relating to question No.1. The subject appeal is disposed of accordingly.
2. On Question No.2 & 3, Le, on the eligibility of ITC paid on the works contract service for Pile foundation to the project site also claimed as foundation for the storage tanks and water tanks, as there is difference of opinion between the Members, no ruling is offered as per Section 101(3) of the CGST/TNGST Act 2017.
States/UT
Appellate orders File
Appeal Order No. & Date
TN/AAAR/06/2022(AR) DATED 07.03.2022
AR Order No. and Date, against which Appeal has been filed
Order No. 10/ARA/2021 DATED 31.03.2021
Year