Mother Earth Environ Tech Pvt Ltd ., In re
Date: September 11, 2020
Subject Matter
Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it.
Summary
Q. Whether the term ”other civil structure” used in the definition of ”Plant and Machinery” restricts the Land filling Pit from considering it as Plant & Machinery and thereby restricts ITC to be availed on it. A. Land fil…
1. M/s Mother Earth Environ Tech Pvt Ltd., (called as the ‘Applicant’ hereinafter), #2542, 28th Cross, 17th Main, Banashankari 2nd Stage, Bangalore-560070, Karnataka, having GSTIN number 29AAHCM2560M1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 85 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 dischar…