https://www.taxtmi.com/caselaws?id=394888 The appellate authority determined that the bunds constructed by the applicant are not considered plant and machinery under Section 17 of the GST Acts. Therefore, input tax credit on works contract services or goods/services used in constructing the bunds is not admissible to the applicant. The decision underscores the importance of adhering to the precise definitions and exclusions outlined in the GST Acts and the limited application of the ejusdem generis principle in this scenario. en-us Tue, 28 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394888 The appellate authority determined that the bunds constructed by the applicant are not considered plant and machinery under Section 17 of the GST Acts. Therefore, input tax credit on works contract services or goods/services used in constructing the bunds is not admissible to the applicant. The decision underscores the importance of adhering to the precise definitions and exclusions outlined in the GST Acts and the limited application of the ejusdem generis principle in this scenario. Case-Laws GST Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394888