FSRU Vessel Pipelines Qualify for GST Input Tax Credit; AAR Modifies Ruling on 'Factory' and 'Premise' Definitions.

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....Input tax credit - credit of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU (vessel) to the National grid - scope of the term 'factory' and 'premise' - the FSRU, the place in question, can be considered as building, or establishment - Credit to be allowed - Order of AAR modified.....