https://www.taxtmi.com/caselaws?id=402904 The LNG jetties proposed by the applicant were found not to qualify as 'plant and machinery' foundations under the CGST Act, 2017. As the jetties did not meet the definition of 'foundation' and were considered civil structures, the applicant was not eligible to avail input tax credit for GST paid on inputs, input services, and capital goods used in constructing the jetties. The ruling concluded that the applicant could not claim input tax credit under the relevant sections of the CGST Act, 2017. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402904 The LNG jetties proposed by the applicant were found not to qualify as 'plant and machinery' foundations under the CGST Act, 2017. As the jetties did not meet the definition of 'foundation' and were considered civil structures, the applicant was not eligible to avail input tax credit for GST paid on inputs, input services, and capital goods used in constructing the jetties. The ruling concluded that the applicant could not claim input tax credit under the relevant sections of the CGST Act, 2017. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402904