Deendayal Port Trust ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 11, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
ITC is NOT available on the project development services procured for development of SIPC (Smart Industrial Port City)
Summary
The applicant has requested for advance ruling as to whether the “Input Tax Credit” shall be available on the various project development services like:- Programme management consultancy, Marketing Consultancy, Land levelling and other re…
Judgement
The applicant has submitted that they have been directed by the ministry of shipping to prepare a master plan comprising future projects and for utilization of land resources with the endeavour for developing port based smart city. Keeping in view the above directions and vision of the government, Deendayal Port trust is developing one of India’s first Smart Industrial Port City (SIPC) withi…