Case Law Details
Case Name : In re Mother Earth Environ Tech Pvt Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Mother Earth Environ Tech Pvt Ltd. (GST AAR Karnataka)
The applicant is into the business of Treatment, Storage and Disposal Facility (TSDF) of hazardous waste and has constructed a Land filling Pit for processing and Treatment, Storage and Disposal of Hazardous Waste. The applicant has capitalized the land filling Pit as Plant and Machinery and consider itself to be eligible to claim ITC on the material and services utilized for its construction.
The explanation given at the end of Section 17(5) of CGST Act, 2017 defines plant and machinery as apparatus, equipment, and machinery fixed t...
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Land fills and STP plants are used to provide services. Morever, while construcing the above, a detailed design and should be in a scientific manner.
The AAR is purely revenue bias and should be challenged.
Venkatanarayana GM
Advocate