ITC not eligible on laying of private Railway Siding

In re NMDC Limited (GST AAAR Chhattisgarh) The appellant M/s P.K. Mahapatra, Assistant General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar) Chhattisgarh GSTIN 22AAACN7325A1Z5 has tiled this appeal u/s 100 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following questions:- 1. Whether input tax credit can be availed for civil and railway allied works in connection with the laying of private Railway Siding? 2. Whether input tax credit can be availed on signaling &...