ITC of goods & services used for lying of cross-country pipeline nearby river till boundary wall of Factory

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?

I

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