The Rajasthan Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) The Rajasthan Authority of Advance Ruling (AAR) has held that input tax credit (ITC) is admissible on GST paid on inward supply for fixing plant and machinery to earth by foundation or structural support.The bench of Umesh Kumar Garg and Mahesh Kumar Gowla has observed the provisions of Sections 16 and 17 of...