https://www.taxtmi.com/caselaws?id=775113 AAR Kerala ruled that a manufacturer's fresh water storage tank and effluent guard pond qualify as "plant and machinery" rather than excluded "civil structures" under GST law. The 2000 KL fresh water tank and 7000 KL guard pond were deemed integral to core manufacturing operations, serving dedicated production-related functions for water supply and environmental compliance. Despite being constructed with civil work elements, these structures function as apparatus for fluid storage and waste treatment, similar to large equipment. The ruling noted that the applicant capitalized these assets as plant and machinery in their books, which corroborated their functional characterization. Since the structures qualify as plant and machinery integral to manufacturing operations, restrictions under Section 17(5)(c) and (d) of CGST Act do not apply, making input tax credit admissible on goods and services used in their construction. en-us Fri, 27 Jun 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775113 AAR Kerala ruled that a manufacturer's fresh water storage tank and effluent guard pond qualify as "plant and machinery" rather than excluded "civil structures" under GST law. The 2000 KL fresh water tank and 7000 KL guard pond were deemed integral to core manufacturing operations, serving dedicated production-related functions for water supply and environmental compliance. Despite being constructed with civil work elements, these structures function as apparatus for fluid storage and waste treatment, similar to large equipment. The ruling noted that the applicant capitalized these assets as plant and machinery in their books, which corroborated their functional characterization. Since the structures qualify as plant and machinery integral to manufacturing operations, restrictions under Section 17(5)(c) and (d) of CGST Act do not apply, making input tax credit admissible on goods and services used in their construction. Case-Laws GST Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775113