Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

Gujarat AAAR: LNG Jetties is Not in the Nature of 'Plant And Machinery' - (25 May 2022)

GOODS AND SERVICES TAX

Appellate Authority of Advance Ruling has ruled that LNG jetties are not in the nature of "plant and machinery" and so, applicant cannot avail 'input tax credit' of GST paid on inputs, input services as well as capital goods procured for the purpose of building of the same.

Tags : GUJARAT APPELLATE AUTHORITY OF ADVANCE RULING   INPUT TAX CREDIT   PLANT AND MACHINERY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved