{Wago (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, AHMEDABAD}

Wago (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, AHMEDABAD} :Date of Order : 29-05-2024 In a recent appeal before the Gujarat Appellate Authority for Advance Ruling, Wago (P.) Ltd. contested the eligibility of Input Tax Credit (ITC) on air conditioning, cooling systems, and ventilation systems under the Goods and Services Tax (GST). Here’s a simplified explanation of the ruling:Background: Wago (P.) Ltd. installed air conditioning, cooling systems, and ventilation systems in their premises. They sought to claim ITC on these installations,...

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