https://www.taxtmi.com/highlights?id=54840 Input Tax Credit (ITC) - we do not agree with the applicant’s view that the land filling pit falls under plant and machinery. However, the discussion would be incomplete without deciding the question of Civil Structure, i.e. whether the land filling pit is a civil structure or not. - The Landfilling pit is not a plant and machinery but a civil structure. - AAR en-us Sat, 19 Sep 2020 22:41:50 +0530 Sat, 19 Sep 2020 22:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54840 Input Tax Credit (ITC) - we do not agree with the applicant’s view that the land filling pit falls under plant and machinery. However, the discussion would be incomplete without deciding the question of Civil Structure, i.e. whether the land filling pit is a civil structure or not. - The Landfilling pit is not a plant and machinery but a civil structure. - AAR Highlights GST Sat, 19 Sep 2020 22:41:50 +0530 https://www.taxtmi.com/highlights?id=54840