ITC on goods & services used for lying of cross – country pipeline nearby river

In re National Mineral Development Corporation Limited (GST AAR Chhattisgarh) AAR held that M/s NMDC, the applicant is not eligible to Input tax credit of GST paid on goods and services used for laying of cross-country pipe line outside the factory premises of the applicant. The applicant is also not eligible to Input tax credit of GST paid on Operation and Maintenance Services (O&M services) for the maintenance of the said cross-country pipe line laid outside the factory premises of the applicant. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH M/s NMDC Ltd. [herein ...