ITC on goods & services used for lying of cross – country pipeline nearby river

In re National Mineral Development Corporation Limited (GST AAR Chhattisgarh)

AAR held that M/s NMDC, the applicant is not eligible to Input tax credit of GST paid on goods and services used for laying of cross-country pipe line outside the factory premises of the applicant.

The applicant is also not eligible to Input tax credit of GST paid on Operation and Maintenance Services (O&M services) for the maintenance of the said cross-country pipe line laid outside the factory premises of t

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