https://www.taxtmi.com/article/detailed?id=10551 The availability of Input Tax Credit for construction depends on whether the constructed foundation or structure qualifies as plant and machinery, i.e., apparatus, equipment or machinery fixed to earth by foundation or structural support and used for making outward supplies; foundations qualify only if exclusively used to fix such plant and machinery. The LNG jetties were treated as civil structures excluded from the definition of plant and machinery, so ITC on inputs, input services and capital goods for their construction was held not admissible. en-us Fri, 22 Jul 2022 15:27:13 +0530 Fri, 22 Jul 2022 15:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10551 The availability of Input Tax Credit for construction depends on whether the constructed foundation or structure qualifies as plant and machinery, i.e., apparatus, equipment or machinery fixed to earth by foundation or structural support and used for making outward supplies; foundations qualify only if exclusively used to fix such plant and machinery. The LNG jetties were treated as civil structures excluded from the definition of plant and machinery, so ITC on inputs, input services and capital goods for their construction was held not admissible. Articles Goods and Services Tax - GST Fri, 22 Jul 2022 15:27:13 +0530 https://www.taxtmi.com/article/detailed?id=10551