In Re: M/s. Maruti Ispat and Energy Private Limited
GST
2018 (11) TMI 448 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 847 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 9-10-2018
AAR/AP/14(GST)/2018 in Application No. AAR/22/(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. Mahesh Soni (Authorized Representative)
Present for the Jurisdictional Officer: Remarks not Received
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies Before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. Maruti Ispat & Energy Private Limited, (hereinafter also referred as applicant), having GSTIN: 37AAFCM7368H1Z1 are involved in manufacturing of Steel, and production of Power.
2. The applicant had filed an application in Form ARA-01, for seekin
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ion lists of tax payers between the Centre and State in the prescribed manner) accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST / APGST Act'2017, and requested for the information.
In response to this communication, the concerned jurisdictional officer, not offered any remarks. As the limitation period for disposal of the application is closure, the authority proceeded further.
Accordingly, a personal hearing is called for on 14th September 2018, to hear from the applicant. Sri. Mahesh Soni (authorized representative) had attended on behalf of the applicant and submitted the facts of case.
The authorized representative submitted that the nature of industry, and for the production of the final product, required buying machinery and other required material to set up the industry. The machinery and other relevant material so purchased have to be insta
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the explanation to the said provisions. They submitted the digging process is done with regard to creation of foundation for specific installation of plant & machinery and is completely suitable only for the specific plant & machinery. They highlighted the word 'support' used in explanation not only means support from base, but also support from all the ways, creating sheds is to protect the plant & machinery. Further, they submitted the list of goods and services, which are to be used for their plant and machinery as input.
This authority requested the applicant, to submit the photographic evidences, in support of his claim. The same is received through mail by this authority
Statutory Provisions:
17, (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
(c) works contract services when supplied for construction of an immovable property (other than pl
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pipelines laid outside the factory premises.
On being perusal of photographic evidences and submissions made by the applicant, we are of the opinion that the argument of the applicant to treat civil structures as structural support for plant and machinery is not tenable. The civil structures under consideration is squarely falls other civil structures which is excluded as per the explanation to the proviso as stated above. Hence, this authority is of the opinion the claim of the applicant is not justifiable. Accordingly, the ruling is as follows….
RULING
1) Whether we are eligible to take GST input on Goods which are used for installation (Foundation) of plant and machinery?
2) Whether we are eligible to take GST input services which are used for installation (Foundation) of plant and machinery?
3) Whether we are eligible to take GST input on goods which are used for protection (by creating sheds) for plant and machinery?
4) Whether we are eligible to take GST inputs on servic
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