AAR : Denies ITC on pipeline construction for transporting re-gasified gas from Ship to National grid

Maharashtra AAR holds the applicant ineligible to avail ITC u/s 17(5) of CGST Act, 2017 of GST paid on goods and services used for construction of Tie-in pipeline for delivery of re-gasified LNG from Floating Storage Regasification Unit (FSRU/Ship) to the National grid; Rejects applicant’s contention that pipeline would be an ‘apparatus’, ‘equipment’ or ‘machinery’ since it is fitted with valves, metering system, pressure regulating system etc. hence qualifies a...