Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act
Case-Laws
GST
The AAR ruled that the fresh water storage tank and effluent guard pond constructed by the applicant qualify as “plant and machinery” under the CGST Act, as they are integral to the core manufacturing process and not merely civil structures or buildings. Despite being constructed through civil works, these assets function as essential production apparatus, supporting u
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