2018 (11) TMI 448

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.... M/s. Maruti Ispat & Energy Private Limited, (hereinafter also referred as applicant), having GSTIN: 37AAFCM7368H1Z1 are involved in manufacturing of Steel, and production of Power. 2. The applicant had filed an application in Form ARA-01, for seeking advance ruling on certain issues through online on 31.07.2018 vide acknowledgment No.AD370518000170J. The applicant had paid the prescribed fee in prescribed format and the CPIN: 180537000004543 and CPIN: 18073700221722, the issues on which the clarifications sought by the applicant are as follows.. "1) Whether we are eligible to take GST input on Goods which are used for installation (Foundation) of plant and machinery? 2) Whether we are eligible to take GST input services which are used ....

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....talled in a proper manner to carry out the manufacturing process. As a part of installation the applicant has to construct foundation, sheds for protecting the plant. Observations of the authority: M/s. Maruti Ispat & Energy Private Limited, (here in after called as 'applicant'), is a private limited company, and manufacturers of steel and generation of power. The applicant submitted that they had DRI (direct reduced iron) i.e. spong iron unit and they involve in generation of power. They stated the nature of industry and product requires... buying of large plant and machinery for installation and protection of this plant & machinery, they required to lay foundations, and also to construct the sheds. They have drawn the attention of this ....

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....ccount including when such goods or services or both are used in the course or furtherance of business. Explanation.--For the purposes of clauses (c) and (d), the expression "construction" includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; Explanation.--For the purposes of this Chapter and Chapter VI, the expression "plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or any other civil structures; (ii) telecommunication towers; and ....