AAAR Odisha Denied ITC as Cross-Country Gas Pipelines Treated as Immovable Property

In re GAIL (India) Limited (GST AAAR Odisha) The Appellate Authority for Advance Ruling (AAAR), Odisha examined whether input tax credit (ITC) is available on goods and services used for constructing underground cross-country pipelines for transmission of natural gas. Appeal Filing The appeal was filed within the prescribed 30-day limitation period from communication of the Advance Ruling Authority (AAR) order and was therefore admitted. Issues for Determination The AAAR considered whether: 1. ITC under Section 16 is available on procurement of pipes and works contract services for constructin...