https://www.taxtmi.com/caselaws?id=421526 The Tamil Nadu AAAR ruled that the applicant is not eligible for input tax credit on GST paid for goods and services used in laying transfer pipelines outside factory premises and their foundation/structural support for propane/butane transfer from vessel/jetty to terminal. The authority held that pipelines laid outside factory premises are specifically excluded from the definition of plant and machinery under GST law, making ITC unavailable regardless of distance. The exclusion applies to all related foundations and structural support. However, regarding ITC on goods and services for foundation and structural support for storage tanks and water reservoir, no ruling was provided due to difference of opinion between members as per Section 101(3) of CGST/TNGST Act 2017. en-us Mon, 07 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421526 The Tamil Nadu AAAR ruled that the applicant is not eligible for input tax credit on GST paid for goods and services used in laying transfer pipelines outside factory premises and their foundation/structural support for propane/butane transfer from vessel/jetty to terminal. The authority held that pipelines laid outside factory premises are specifically excluded from the definition of plant and machinery under GST law, making ITC unavailable regardless of distance. The exclusion applies to all related foundations and structural support. However, regarding ITC on goods and services for foundation and structural support for storage tanks and water reservoir, no ruling was provided due to difference of opinion between members as per Section 101(3) of CGST/TNGST Act 2017. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421526