ITC Denied on Breakwater Construction as It Is a Civil Structure, Not Plant and Machinery

In re Konkan LNG Private Limited (GST AAR Maharashtra)

The applicant sought an advance ruling on whether input tax credit (ITC) is admissible on GST paid for works contract services used in constructing a breakwater wall at its LNG terminal, and whether the works contract falls under a specific entry of Notification No. 11/2017-Central Tax (Rate).

The breakwater project, constructed about 750 meters from the jetty and extending 2300 meters into the sea, comprises core rocks, armour layers, and accropodes. Its primary purpose is to absorb and dissipate wave energy during roug

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