ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower

In re NMDC Limited (GST AAAR Chhattisgarh)

In the instant case, Structures/towers meant for Lighting for Plant Road, Boundary Wall and Watch tower can in no way be related to the outward supply of goods. As per Section 2(83) of CGST Act, 2017 “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer,

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