ITC of goods & services used for construction of a pipeline laid outside factory premises

In Re Mumbai Aviation Fule Farm Facility Private Limited (GST AAR Maharashtra) Disallowed ITC on inputs used for pipelines laid outside factory premises being not covered within ‘plant and machinery’ The AAR, Maharashtra in the matter of M/s Mumbai Aviation Fuel Farm Facility Pvt. Ltd. [Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022] has ruled that, pipelines laid outside factory premises are not covered within term ‘plant and machinery’ as per Explanation to Section 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), and ther...