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2019 (7) TMI 617 - AAR - GSTInput tax credit - inputs - goods/ services used on the construction of the break water wall - whether the breakwater that is being constructed for the applicant can be considered to be “Plant and Machinery”? - HELD THAT:- The applicant has agreed that the breakwater is an immovable property. Any apparatus, equipment & machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both can be considered as plant and machinery. Further, the exclusion clause includes Land, Building or any other Civil Structure - the breakwater can be considered as a civil structure. Such apparatus, equipment and machinery should be used for making outward supply of goods or services or both. In the subject case the breakwater will, if any, be facilitating the receipt of raw material i.e. LNG by the applicant. It is not going to be used for rendering outward supply of goods or services or both. As per the decision of Hon’ble High Court in the case of Mazgaon Dock Limited [1991 (3) TMI 114 - BOMBAY HIGH COURT] for the breakwater, to qualify for inclusion in the term ‘plant’, it must be established that it is impossible for the regasification plant to function without the breakwater. In the subject case the applicant’s regasification plant is already functioning without the complete breakwater in place, as can be seen from their submissions. The applicant has not been able to establish that it is impossible for them to function without breakwater wall. Works contract services - whether predominantly earth work or not? - whether services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the N/N. 11/2017-CentraI Tax (Rate) dated 28th June, 2017 as amended by N/N. 31/2017 - Central Tax (Rate) dated 13th October, 2017? - HELD THAT:- As per provision of section 95 of CGST ACT, this authority can give a ruling to the applicant on matters or questions raised, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant - Since the breakwater is going to be constructed by a contractor the supply, if any, in such a case will be undertaken by the contractor and not the applicant. Hence in view of the provisions of Section 95 of the GST Act, the issue is not within the purview of this authority and therefore this question is not being answered.
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