No GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan

In re Hindustan Zinc Limited (GST AAR Rajasthan) The applicant, engaged in mining and manufacturing of metals such as zinc, lead and silver, sought an advance ruling on whether input tax credit (ITC) is available on goods and services received for increasing the height of a tailing dam used for disposal and treatment of hazardous mining waste (tailings) under Sections 17(5)(c) and 17(5)(d) of the CGST Act, 2017. The applicant submitted that tailings are generated during the beneficiation process and must be disposed of in compliance with environmental laws. The tailing dam is used to process s...