Konkan LNG Private Limited - AAAR

Maharashtra AAAR held that ‘break water wall’ constructed on the sea to protect the ship from high waves does not qualify as ‘plant or machinery’ u/s 17(5) of CGST Act.

Extensive civil work and earth work has gone into making such wall cannot qualify as plant or machinery’ in ‘common parlance’ or ‘technical parlance’. Hence ITC would not be available on construction of ‘break water wall’.