In re Konkan LNG Private Limited (GST AAR Maharashtra)
Date: December 17, 2025
Subject Matter
Input Tax Credit Ineligible for Breakwater Wall as Civil Structure, Not "Plant and Machinery"
Summary
The Advance Ruling Authority dismissed the application, holding that the applicant is not eligible to avail Input Tax Credit (ITC) on taxes paid for the construction of a breakwater wall. The authority concluded that the breakwater wall is a civil st…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA The applicant IWs. Konkan LNG Private Limited filed an application for Advance Ruling dated 22.02.2019 for the following questions: 1. Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section…