Applicant asked if its eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, AAR ruled 'NO' under sections 17(5)(c) and 17(5)(d) of the CGST Act, 2017.
Shriya Mishra | Jun 13, 2025 |
No ITC on GST Paid on Goods and Services Used for Construction of Tie-in Pipelines: AAR
M/s. Western Concessions Private Limited ( formerly named as M/s. H-Energy Gateway Pvt. Ltd.) is the legal name of the applicant here. The official registered address of the business is First Floor, 101, BG House, Hiranandani Business Park, Lake Boulevard Road, Orchard Avenue, Powai, Mumbai 400076. The applicant is involved in regasification and delivering of Liquified Natural Gas to customers.
Under the Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, the applicant, M/s. H-Energy Gateway, filed the application for Advance Ruling on 26/11/2018.
The following question was raised by the applicant:
“Whether the applicant is eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasification LNG from FSRU to the National Grid?”
In accordance with the Maharashtra Authority for Advance Ruling (MAAR), the above question is being answered as follows under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017:
Ans :No, the applicant is not authorised to avail the ITC of GST paid on goods and services utilised for construction of Tie-in Pipelines, according to the provisions in sections 17(5)(c) and 17(5)(d) of the CGST Act, 2017, amended by the Finance Act 2025.
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