No Input Tax Credit for Pipeline Setup, Eligible for Refrigerated Storage Tank and Fire Water Reservoir.

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....Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal - The applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank - The applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir(tank) including the structural support thereon - AAR....