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Breakwater not Plant & Machinery- ITC not eligible- AAAR
Case Law Details
- Case Name
- In re Konkan LNG Private Limited. (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Konkan LNG Private Limited. (GST AAAR Maharashtra)
The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the Appellant is not eligible for taking ITC in terms of section 16 read with section 17 of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction of the above said Breakwater.
‘Plant’ generally means and includes a place where industrial activity takes place or a factory where certain material is produced or big machinery used to carry out certain processes of production. The term ‘plant and machin...
