Konkan LNG Private Limited ., In re
Date: May 24, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Breakwater cannot be considered to be "Plant and Machinery". ITC not available.
Summary
1. The basic question is whether the breakwater that is being constructed for the applicant can be considered to be “Plant and Machinery”. The applicant contends that although the break water is an immovable property, it is covered under…
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 Act and MGST Act”] by Konkan LNG Private Limited, the applicant, seeking an advance ruling in respect of the following question. 1. Whether on the facts and circumstances of the case…