No GST ITC available on Construction of Breakwater Wall for Protection, not for Outward Supply of Goods: Bombay HC [Read Order]

No Goods and Services Tax available on Construction of Breakwater Walls for Protection of Ships while regasification of LNG, says Bombay High Court
GST - Goods and Services Tax - GST for construction of breakwater wall - Konkan LNG - Input Tax Credit breakwater wall - taxscan

The Bombay High Court has held that neither the breakwater wall nor the accropodes essential for it qualify as “plant and machinery”, making it ineligible to claim Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) as the same is used to provide safety to ships and not to provide an…

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