https://www.taxtmi.com/caselaws?id=290471 The appellate authority affirmed the ruling of the Advance Ruling Authority, determining that the breakwater constructed for LNG regasification operations does not qualify as "plant and machinery" under Section 17(5)(d) of the CGST Act. The breakwater was classified as an immovable civil structure, thus not eligible for Input Tax Credit (ITC) as per the specified exclusions in the Act. The decision emphasized that the breakwater's construction did not align with the criteria for "plant and machinery" outlined in the legislation. en-us Wed, 06 Nov 2019 00:00:00 +0530 Fri, 30 Oct 2020 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290471 The appellate authority affirmed the ruling of the Advance Ruling Authority, determining that the breakwater constructed for LNG regasification operations does not qualify as "plant and machinery" under Section 17(5)(d) of the CGST Act. The breakwater was classified as an immovable civil structure, thus not eligible for Input Tax Credit (ITC) as per the specified exclusions in the Act. The decision emphasized that the breakwater's construction did not align with the criteria for "plant and machinery" outlined in the legislation. Case-Laws GST Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290471