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
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