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he applicants are not eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — the applicant, seeking an advance ruling in respect of the following question.

Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.

Held that—Having found that the FRSU is a ‘factory’ and that the pipeline to be laid is ‘outside the factory’ and that the said pipeline does not qualify to be an ‘equipment, apparatus or machinery’ for the purpose of claiming ITC, the restriction on availment of ITC under Section 17(5)(d) is applicable in the present case.

The applicants are not eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.—Western Concession Private Limited (Formerly Known as M/S. H-Energy Gateway Pvt. Ltd., In Re…. [2019] 09 TAXLOK.COM 085 (AAR-Maharashtra)