GST: Land filling pit is a civil structure, not a plant or machinery- ITC not eligilble

In re Mother Earth Environ Tech Pvt. Ltd (GST AAAR Karnataka) The Appellant has been very vehement in their submission that the land filling pit is not a civil structure in as much as they have not used any cement or steel in the construction of the land filling pit. The term ‘civil structure’ has also not been defined in the GST law. A general understanding of the term can be derived from the definition of ‘civil engineering’ given in com as: “The profession of designing and executing structural works that serve the general public, such as dams, bridges, aqueduct...