{"id":4524,"date":"2025-06-24T17:51:08","date_gmt":"2025-06-24T12:21:08","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4524"},"modified":"2025-06-24T17:51:08","modified_gmt":"2025-06-24T12:21:08","slug":"no-itc-on-peb-structure-steel-cement-for-crane-use-aar","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-itc-on-peb-structure-steel-cement-for-crane-use-aar","title":{"rendered":"No ITC on PEB Structure Steel &#038; Cement for Crane Use | AAR"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000399838\/no-itc-allowed-on-steel-cement-or-erection-services-for-peb-structure-used-in-crane-operations-aar\">In re : Hmsu Rollers (India) Pvt. Ltd. (2025) 31 Centax 161 (A.A.R. - GST - Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Kamal Shukla<\/strong> &amp; <strong>P.B. Meena<\/strong>, Members<\/li>\n<li><strong>S\/Shri Jagdish Shah, Ketan Rana<\/strong> &amp; <strong>Lalit Pandey<\/strong> for the Applicant.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The applicant, for their expansion project, undertook the construction of a Pre-Engineered Building (PEB) Structure comprising a robust civil foundation with large pillars, beams, and support mountings across its span to facilitate the smooth operation of overhead crane(s). It was submitted that the PEB structure, along with associated capital goods such as rails and electrification equipment, was functionally essential for crane operations within the factory premises. The applicant contended that proportionate Input Tax Credit (ITC) should be admissible on:<\/p>\n<p style=\"padding-left: 40px;\"><strong>(a)<\/strong> supply of Steel, Cement, and other consumables used in constructing the PEB,<\/p>\n<p style=\"padding-left: 40px;\"><strong>(b)<\/strong> Installation and Erection Services related to the PEB, and<\/p>\n<p style=\"padding-left: 40px;\"><strong>(c)<\/strong> capital goods installed to ensure crane functionality.<\/p>\n<p>However, the jurisdictional officer under CGST argued that these inputs and services pertain to construction of immovable property and fall squarely under the restriction imposed by section 17(5)(c) and 17(5)(d) of the CGST Act and the Gujarat GST Act. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Gujarat.<\/p>\n<h2><em>AAR Held<\/em><\/h2>\n<p>The Authority for Advance Ruling (AAR), Gujarat held that ITC on inputs and input services used for construction of immovable property is barred under section 17(5)(c) and 17(5)(d) of the CGST Act and the Gujarat GST Act. It was categorically held that no proportionate ITC is admissible (a) for supply of Steel, Cement, and other consumables to the extent used in execution of works contract service for constructing the Integrated Factory Building with Gantry Beam that supports crane operations, (b) on Installation and Erection Services of the PEB used for construction of immovable property, and (c) on capital goods such as rails and electrification components embedded in the civil structure and forming part of the immovable property.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Chief Commissioner of Central GST v. Safari Retreats (P.) Ltd. \u2014 [2024] 167 taxmann.com 73\/106 GST 250\/90 G.S.T.L. 3 (SC) \u2014 Referred [Para 14]<\/li>\n<li>Coral Manufacturing Works India (P.) Ltd., In re \u2014 [2023] 153 taxmann.com 227 (AAAR &#8211; TAMILNADU) \u2014 Referred [Para 19]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In re : Hmsu Rollers (India) Pvt. Ltd. (2025) 31&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4533,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-4524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No ITC on PEB Structure Steel &amp; Cement for Crane Use | AAR<\/title>\n<meta name=\"description\" content=\"AAR Gujarat denies ITC on steel, cement, erection services &amp; capital goods used for PEB structure aiding crane operations\u2014barred under Section 17(5) of CGST Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-itc-on-peb-structure-steel-cement-for-crane-use-aar\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No ITC on PEB Structure Steel &amp; 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