Mumbai Aviation Fule Farm Facility Private Limited ., In re
Date: December 1, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): T R Ramnani, Rammohan Rao
Subject Matter
No ITC on connector pipeline connecting the storage tanks to the refueller
Summary
As per the explanation to Section 17, Plant and Machinery does not include a pipeline laid outside the factory premises. As a consequence, the ITC of goods and services used for construction of a pipeline laid outside the factory premises is not avai…
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” respectively] by M/s. Mumbai Aviation Fuel Farm Facility Private Limited the applicant, seeking an advance ruling in respect of the following questions. “Where inputs ar…