Breakwater construction ineligible for input tax credit under GST. Not 'plant & machinery' for outward supply. Ensures ship safety, not production.
Case-Laws
GST
Breakwater construction not considered 'plant and machinery' for input tax credit eligibility under GST. Petitioner's services involve regassification of LNG, and breakwater ensures safety of berthed ships, not used for outward supply. Dictionary meaning of 'plant' indicates industrial activity/production place, which breakwate
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