https://www.taxtmi.com/caselaws?id=422874 The AAAR Gujarat held that LNG jetties do not qualify as plant and machinery under Section 17 of CGST Act, 2017. The authority ruled that jetties are civil structures excluded from the definition of foundation and structural supports. For input tax credit eligibility, foundations must exclusively fix plant and machinery to earth for outward supply of goods or services. Since the applicant failed to establish that jetties serve as foundations for equipment used in outward supply, input tax credit on construction inputs, services, and capital goods was denied. en-us Mon, 09 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422874 The AAAR Gujarat held that LNG jetties do not qualify as plant and machinery under Section 17 of CGST Act, 2017. The authority ruled that jetties are civil structures excluded from the definition of foundation and structural supports. For input tax credit eligibility, foundations must exclusively fix plant and machinery to earth for outward supply of goods or services. Since the applicant failed to establish that jetties serve as foundations for equipment used in outward supply, input tax credit on construction inputs, services, and capital goods was denied. Case-Laws GST Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422874