AAR : Refuses to consider civil structure as plant & machinery structural support; Denies input tax credit

Andhra Pradesh (AP) AAR  denies GST input tax credit to applicant engaged in  manufacturing of steel and production of power, in respect of goods and services used for installation of plant and machinery as well as for protection of plant and machinery by creating shades; Perusing photographic evidence, rejects Applicant's contention to treat civil structures as structural support to plant and machinery; Holds that civil structure under considera...