Page 17 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] INDEX - 23rd April, 2020 xv
IGST (Contd.)
— not leviable under RCM on export of services - See under EXPORT OF
SERVICES ...................................... 420
Import goods - Registration separately when not required to be taken in the
State where port of clearance of import goods located - See under PLACE
OF SUPPLY ..................................... 424
Imported goods used in furtherance of business, ITC of IGST paid
admissible - See under INPUT TAX CREDIT OF IGST ............. 424
INDIAN MEDICINE CENTRAL COUNCIL ACT, 1970 :
— Second Schedule - See under CLINICAL ESTABLISHMENT .......... 447
Input service credit admissible on Detective services availed for finding
manufacturers of spurious products - See under CENVAT CREDIT ...... 405
Input Tax Credit (ITC) - Car parking system - Complete supply and
installation of car parking system done by the vendor - Car parking
system being fixed to the earth with structural support qualifies as “Plant
and machinery” - However, appellant hit by the restriction imposed in
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 and not
eligible for the credit of the tax paid on such procurements inasmuch as
the appellant is not doing the construction and installation of the car
parking system — In Re : Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) ....... 438
— HSD yard - Complete setting up of HSD yard done by vendor and not by
appellant - Appellant not eligible for the credit of input tax paid on such
supply as the construction of the HSD yard has not been done by him -
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 — In Re :
Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) ..................... 438
— of IGST - Imported goods being further supplied to various industrial
customers in India, therefore, used in the course or furtherance of
business - Applicant entitled to claim credit of IGST paid on imported
goods in terms of Section 20 of Integrated Goods and Services Tax Act,
2017 read with Section 16 of Central Goods and Services Tax Act, 2017 —
In Re : Kardex India Storage Solution Pvt. Ltd. (A.A.R. - GST - Kar.) ............. 424
— Plant and Machinery - Breakwater wall designed to protect jetty, which
brings to LNG, from high tide and forceful sea waves - Breakwater wall
constructed on sea to protect ship from high waves or accropods that are
essential part of it cannot be called as machinery or apparatus or
equipment either in common parlance or in technical parlance - Civil
structure like a breakwater wall cannot be associated to ‘plant and
machinery’ or ‘machinery, apparatus or equipment’ - Issue as to whether
it was used for making outward supplies not needed to be examined -
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 — In Re :
Konkan Lng Private Limited (App. A.A.R. - GST - Mah.) ................... 499
— Plant or machinery - Items such as Chiller, Air Handling Unit,
Indoor/Outdoor Surveillance System (CCTV), electrical wiring and
fixtures, Public Health Engineering (PHE), Fire-fighting and water
management pump system do not qualify as plant or machinery but
procured for the purpose of construction of immovable property -
Appellant not eligible for input tax credit of the tax paid on the
procurement and installation of such items - Sections 16 and 17(5) of
Central Goods and Services Tax Act, 2017 — In Re : Tarun Realtors Pvt. Ltd.
(App. A.A.R. - GST - Kar.) ................................ 438
GST LAW TIMES  23rd April 2020  137