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?

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:-

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