Western Concessions Private Limited ., In re
Date: February 22, 2019
Subject Matter
ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid is not available
Summary
The applicant’s main concern is whether they are eligible to avail ITC of GST paid on goods and services used for the construction of the pipelines. In this context the questions raised and to be answered are (i) whether FRSU (Floating Storage…
The present application has been filed under section 97 of the Central Goods and Services Tax Act,2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act”] by Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited), the applicant, seeking an advance ruling in respect of the following question. w…