Chattisgarh HC admits writ challenging AAAR order denying ITC on 'railway-siding'/'lighting-system', grants stay

Chhattisgarh HC (Bilaspur) admits writ petition, grants an interim stay on the ruling of Appellate Authority of Advance Ruling (AAAR), wherein the AAAR denied ITC on construction of Railway Siding; While approving the order of AAR, AAAR held that these qualify as Civil Structures creating immovable property and cannot be said to be Plant and Machinery as per Section 17 of CGST Act; Stating that AAAR’s reasoning, reliance on definition of ‘Plant and Machinery’ and the ph...