ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site

The Maharashtra Authority of Advance Ruling (AAR) presided over by members Rammohan Rao and T.R.Ramnani has held that Input Tax Credit (ITC) is not available on goods and services used for the construction of a pipeline laid outside the factory premises under the Section 17 of Goods and Services (GST) Act. The applicant M/s. Mumbai…

Source Taxscan