Mother Earth Environ Tech Pvt Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- December 13, 2021
- Type:
- Advance Ruling
- Members:
- Ranjana Jha, Shikha
Subject
Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it. AAR ruling upheld.
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…
Judgement
At the outset we would like to make it clear that the provisions of CGST, Act 2017 SGST, Act 2017 are in parimateriaand have the same provisions in like matter and differ ch other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in th…