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LNG Jetties are nothing but a civil structure or an immoveable property, therefore applicant cannot avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties

Input tax credit— the main issue to be decided in the instant case is that, whether the jetties proposed to be built by the applicant can be covered within the expression ‘plant and machinery’ (as mentioned in the Explanation in Section 17 of the CGST Act, 2017) as ‘foundation’ to the equipment, apparatus, machinery to be installed on it. since the apparatus, equipment and machinery proposed to be installed by the applicant do not satisfy the conditions required to be defined as ‘plant and machinery’, we conclude that the same are not covered under the definition of ‘plant and machinery’ in terms of the Explanation to Section 17 of the CGST Act, 2017. Held that— The LNG jetties proposed to be built by the applicant are not covered within the expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017. The applicant cannot avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties in terms of Section 16 read with Section 17 of the CGST Act, 2017
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