Input tax credit - goods and services used for construction of ...

Input tax credit not applicable for Tie-in pipeline construction for LNG delivery; classified as "pipeline outside the factory.

June 17, 2019

Case Laws GST AAR

Input tax credit - goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid - the said pipeline is a “pipeline outside the factory”, hence does not qualify to be an ‘equipment, apparatus or machinery’ for the purpose of claiming ITC.

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Input tax credit - goods and services used for construction of ...

Input tax credit not applicable for Tie-in pipeline construction for LNG delivery; classified as "pipeline outside the factory.

June 17, 2019

Case Laws GST AAR

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