In re NMDC Limited (GST AAAR Chhattisgarh)
The appellant M/s NMDC Iron & Steel Plant, Nagarnar, Dist- Bastar, Chhattisgarh GSTIN 22AAACN7325A3Z3 has filed this appeal u/s 100 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following questions:-
I. Whether input tax credit of GST paid on goods and services used tor laying of cross-country pipeline nearby river till the boundary wall of the Factory can he taken by the Appellant?
II. Whether input tax credit can be availed on Operation and Maintenance Services (‘0 & M Services’) obtained by the Appellant for the maintenance of the facility?
2. Facts of the case:-
I. NMDC Limited (“NMDC/the Appellant”) is a state-controlled mineral producer of the Government of India. It is owned by the Government of India and is under the administrative control of the Ministry of Steel.
II. It is India’s largest iron ore producer and exporter producing about 30 million tons of iron ore from 3 fully mechanized mines in Chhattisgarh and Karnataka. It also operates the only mechanized diamond mine in the country at Panna in Madhya Pradesh.
III. Since inception it is involved in the exploration of wide range of minerals including iron ore, copper, rock phosphate, lime stone, dolomite, gypsum, bentonite, magnesite, diamond, tin, tungsten, graphite, beach sands etc.
IV. Operating Mines of NMDC includes the following –
