https://www.taxtmi.com/article/detailed?id=8956 The authority examined whether a breakwater with interlocking acropods and rock armour fixed to foundations qualifies as plant and machinery under the Explanation to section 17(6). That provision covers apparatus, equipment and machinery fixed by foundation and used in making outward supplies but excludes land, buildings and other civil structures. The breakwater was held to be a civil structure whose primary purpose is to facilitate receipt of raw material (safe berthing), not to effect outward supply, and therefore does not qualify as plant and machinery for input tax credit. en-us Thu, 13 Feb 2020 12:42:46 +0530 Thu, 13 Feb 2020 12:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8956 The authority examined whether a breakwater with interlocking acropods and rock armour fixed to foundations qualifies as plant and machinery under the Explanation to section 17(6). That provision covers apparatus, equipment and machinery fixed by foundation and used in making outward supplies but excludes land, buildings and other civil structures. The breakwater was held to be a civil structure whose primary purpose is to facilitate receipt of raw material (safe berthing), not to effect outward supply, and therefore does not qualify as plant and machinery for input tax credit. Articles Goods and Services Tax - GST Thu, 13 Feb 2020 12:42:46 +0530 https://www.taxtmi.com/article/detailed?id=8956