Case Law Details
In re Deendayal Port Trust (erstwhile Kandla Port Trust) (GST AAR Gujarat)
The Input Tax Credit shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
BRIEF FACTS
The applicant has submitted that they have been directed by the ministry of shipping to prepare a master plan comprising future projects and for utilization of land resources with the endeavour for developing port based smart city. Keeping in view the above directions and vision of the government, Deendayal Port trust is developing one of India’s first Smart Industrial Port City (SIPC) within Gandhidham-Kandla-Adipur Complex as part of the Sagarmala project. SIPC Kandla aims to help industries and local economy grow by providing better infrastructure facilities along with a supportive environment to thrive in. The smart city will be green field project and DPT earmarked two land parcels it owns for this Development i.e. Location 1 and Location 2. The First Location is in the heart of Gandhidham City and shall be developed as Mixed Use Residential Development spread over 580 Acres of DPT owned Land. This Integrated Development shall have Residential Development (45.22%), Institutional Development including Schools, Colleges & Hospitals (7.41 %) and Commercial & Retail Development (14.17 %). 11.33% of the total land is to be developed for recreational activities like Sports and Green Parks/ Open Spaces. The Second Location is in close proximity of Kandla Port and is planned to be developed into Industrial Park with Logistic Facilities. The Envisaged Development is spread over 845.02 Acres of Land and shall house various Industries, Residential & Commercial Facilities and Recreational Areas along with Amenities. Considering the Present Needs of the Industry and anticipated Growth, Industries like Furniture, Edible Oil and Engineering & Fabrication have been proposed. There is also a provision for Future Railway Siding along with Logistic Park in close proximity to the existing Railway Line running to the south of this Location.
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