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GST – Gujarat AAR – Eligibility to Input Tax Credit on input services for construction of foundation and structural support for plant and machinery within factory – Appellant installed various equipment and machinery which cannot be placed directly on the land without adequate supporting structures or foundations – Foundation and structural support within the scope of definition of ‘plant and machinery’ - Whether the applicant is eligible to avail ITC on the input services used for the construction of foundation and structural support for the equipment and machinery installed within the factory, in terms of Section 17(5)(c) of the CGST Act, 2017 – HELD - What qualifies as ‘plant and machinery’ is an apparatus, equipment, and machinery which is fixed to earth by foundation. The various equipments which are set up in the SRP and METP plants would qualify as an apparatus/machinery - The equipment and machinery installed in the plants, such as reactors, distillation columns, pumps, etc., qualify as 'plant and machinery' as per the explanation to Section 17 of the CGST Act. Further, the foundation and structural support provided to these equipment and machinery are also included within the definition of 'plant and machinery' as per the said explanation – Further, The CBIC Circular No. 219/13/2024-GST had clarified that ITC on ducts and manholes used in the network of Optical Fiber Cables is eligible, as they are the basic components for the OFC network used in providing telecommunication services. Drawing an analogy, the ITC on the foundation and structural supports for the equipment and machinery installed in the SRP and METP is also eligible, as they are integral and necessary for the functioning of these plants - The applicant is eligible to avail ITC on the input services used for the construction of foundation and structural support for the equipment and machinery installed within the factory for the SRP and METP plants, in terms of Section 17(5)(c) of the CGST Act, 2017 – Ordered accordingly
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