Input on Civil foundation for Plant & Machinery is not Allowed Held in Advance Ruling

The argu­ment of the appli­cant to treat civ­il struc­tures as struc­tur­al sup­port for plant & machin­ery is not ten­able. The civ­il struc­tures under con­sid­er­a­tion square­ly fall under oth­er civ­il struc­tures which are exclud­ed as per the Expla­na­tion to Sec­tion 17(5) of the CGST Act, 2017.

Held in AP AAR Rul­ing No. AAR/AP/14(GST)/2018 dat­ed 9th Octo­ber, 2018 in the case of M/s. Maru­ti Ispat & Ener­gy P Ltd.)