ITC not eligible on capital goods procured for building LNG Jetties

In re Swan LNG Pvt. Ltd (GST AAAR Gujarat) ITC is not available on input, input services and capital goods on purchased for the construction of the LNG jetties The AAAR, Gujarat, in the matter of M/s. Swan LNG Pvt. Ltd [Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/06] has held that the Liquefied Natural Gas (“LNG”) jetties built are not in the nature of plant and machinery and therefore, the Input Tax Credit (“ITC”) on input, input services and capital goods for the construction of building the LNG Jetties are not admissible. Facts: M/s. Swan LNG Pvt. Ltd, (“the Appellant”) ha...