Input tax credit not available for ACs, coolers: ARR
Input tax credit not available for ACs, coolers: ARR
Source: freepressjournal.in
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ACs, coolers installed in factories not plant and machinery
Air-conditioning, cooling and ventilation system installed in a factory premise will not be considered part of plant and machinery as they are not movable and thus will not be eligible for inputs tax credit, Authority for Advance Ruling (AAR), ...
Source: prokerala.com