GST: LNG jetties not falls within expression ‘plant & machinery’

In re Swan LNG Pvt. Ltd. (GST AAR Gujarat)

Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?

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