Questions ArchiveCategory: VATis set off available
Anonymous asked 5 years ago

As per Rule 54(h) of MVAT Act “purchases of any  goods  by a dealer,  the  property in which is not  transferred (whether as goods  or in  some  other  form)  to any  other  person,  which are  used  in the  erection of immovable property other than  plant  and  machinery,
So is vat setoff available on cement, steel etc used in construction of cold storage facility. Any case law to justify?
Query 2: If same used for repairs of factory building, is setoff available, case law to justify? As it says erection and not repair.