Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017....
The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To enable all-weather berthing of LNG carriers, the peti...




