GST: No ITC on Goods and Services used for Pipeline laid Outside Factory Premises, says AAAR [Read Order]

In a recent case the Maharashtra Appellate Authority for Advance Ruling held that the tie-in-pipeline laid outside the factory premise will not be construed as “plant and machinery” and hence the appellant will not be entitled to avail the ITC paid on goods and services used for the construction of tie-in-pipeline as per the provisions […]

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