https://www.taxtmi.com/caselaws?id=431392 AAR Maharashtra ruled that ITC on goods and services used for constructing a connector pipeline outside factory premises is not available under GST Act Sections 17(5)(c) and 17(5)(d). The applicant's contention that the immovable connector pipeline linking storage tanks to refueller constitutes plant and machinery was rejected. Per Section 17's explanation, plant and machinery excludes pipelines laid outside factory premises, creating an express legal bar against claiming ITC for such construction, regardless of the pipeline's role in the applicant's economic activity of providing aircraft fuel services. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431392 AAR Maharashtra ruled that ITC on goods and services used for constructing a connector pipeline outside factory premises is not available under GST Act Sections 17(5)(c) and 17(5)(d). The applicant's contention that the immovable connector pipeline linking storage tanks to refueller constitutes plant and machinery was rejected. Per Section 17's explanation, plant and machinery excludes pipelines laid outside factory premises, creating an express legal bar against claiming ITC for such construction, regardless of the pipeline's role in the applicant's economic activity of providing aircraft fuel services. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431392