Disallowed ITC on inputs used for pipelines laid outside factory premises being not covered within plant and machinery
Last updated: 04 January 2023
Court :
AAR, Maharashtra
Brief :
The AAR, Maharashtra in the matter of M/s Mumbai Aviation Fuel Farm Facility Pvt. Ltd. [Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022] has ruled that, pipelines laid outside factory premises are not covered within term 'plant and machinery' as per Explanation to Section 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), and therefore the inputs used for construction of such pipeline outside factory are not eligible to Input Tax Credit ("ITC").
Citation :
Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022
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Bimal Jain
Published in GST
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