LNG Pipeline Construction Denied Input Tax Credit Due to Infrastructure Classification Under CGST Section 17

LNG Pipeline Construction Denied Input Tax Credit Due to Infrastructure Classification Under CGST Section 17Case-LawsGSTThe AAR ruled that the Tie-in pipeline, which transfers re-gasified LNG from FSRU to the National Grid, does not qualify as “plant and

LNG Pipeline Construction Denied Input Tax Credit Due to Infrastructure Classification Under CGST Section 17
Case-Laws
GST
The AAR ruled that the Tie-in pipeline, which transfers re-gasified LNG from FSRU to the National Grid, does not qualify as “plant and machinery” under Section 17 of the CGST Act. Despite using various technical systems and devices, the pipeline remains a structure laid outside factory premises. Consequently, the applicant is precluded from claiming Input Tax Credit

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