Breakwater not Plant & Machinery- ITC not eligible- AAAR

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...