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The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline for transporting propane/Butane from jetty to the Terminal as pipelines laid outside the factory premises as being restricted under Section 17(5)

Input tax credit- Section 17(5) of CGST Act- The applicant has sought ruling on the following questions:- 1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal? 2. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage rank and input credit of goods and services used for foundation and structural support for such tanks? 3. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir (tank) and input credit on goods and services used for foundation and structural support for such reservoir? Held that- 1, The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal 2. The applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank including the structural support thereon as per the Purchase Order No 4500405026 dated 11.03.2020 subject to the condition that the tanks are capitalized in their books of accounts as Plant and Machinery’ and not as ‘Immovable Property’ and the applicant are not eligible to avail input credit of goods and services used for ‘Pile foundation’ 3. The applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir(tank) including the structural support thereon as per the Purchase Order No. 4500405071 dated 11.03.2020 subject to the condition that the tanks are capitalized in their books of accounts as ‘Plant and Machinery’ and not as Immovable Property’ and the applicant are not eligible to avail input credit of goods and services used for ‘Pile foundation’ and input credit on goods and services used for such pile foundation
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