(1) Whether the applicant is eligible to take ITC as 'inputs/capital goods' or 'input services' on the purchased rooftop solar system with installation & commissioning in terms of sections 16 & 1 7 of the CGST/GGST/IGST Act?

HELD The applicant is eligible to avail ITC on roof top solar system with installation & commissioning under the CGST/GGST Act.

(2) Whether the rooftop solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?

HELD The roof top solar system with installation and commissioning constitute plant and machinery of the applicant and hence is not blocked ITC under section 17(5) of the CGST/GGST Act. Gujarat AAR in re, Unique Welding Products P Ltd. (05-Jan-2024)