Page 176 - GSTL_23rd April 2020_Vol 35_Part 4

502 GST LAW TIMES [ Vol. 35
Respondents submission dated 4-11-2019
17. The details of the registration of the applicant :-
Name of the Dealer :- M/s. Konkan LNG Private Limited
GSTIN :- 27AAGCK0390QIZO
Date of Commencement of Business :-19-3-2018.
Date of Application :-19-3-2018
Effective Date of Registration :- 22-3-2018
Reason for Registration :- De merger.
Date of Incorporation of the company :- 4-12-2015.
Nature of Business :- Service Provider.
Types of Services : Business Auxiliary Services.
Address of Place of Business :- RGPPL, Guhagar Road, At/Post - Anjan-
wel, Taluka - Guhagar, District - Ratnagiri.
Pin Code-415634.
Additional Place of Business :- No Additional Place of Business registered.
Authorised Signatory :- Alok Kumar Jain, Gen. Manager.
18. Written contention given before the Advance Ruling -
18.1 The applicant itself is a service provider, who provides ‘service’ of
regasification of Liquefied Natural Gas (LNG) to the Ratnagiri Gas and Power
Private Limited (RGPPL). The Service, mentioned as “Regasification of LNG” in
the supply invoice to RGPPL, is covered under HSN Code - 9997 and having GST
Tax rate of 18% (CGST 9% and SGST 9%). The Applicant neither makes purchas-
es of LNG nor make sales of it in the original or any other form directly. The
dealer is planning to build a ‘breakwater wall’ beyond the existing operational
“Captive Jetty”, which (wall) the applicant says is a part of the existing plant, and
wants to take input tax credit of it. In order to clear the doubts, whether the
‘breakwater wall’ will be treated as immovable property or a plant, an advance
ruling has been sought.
18.2 In the grounds of law, submitted along with the application, at
point no. 3 the applicant has quoted that “the applicant is not covered under the
exclusion clause of Section 17(5)(d) of the Goods and Service Tax Act
(CGST/MGST) (hereinafter referred to as GST Act)”. Whereas Section 17(5)(d) of
the GST Act states that
“Goods or services or both received by a taxable person for construc-
tion of an immovable property (other than plant or machinery) on his own
account including when such goods or services or both are used in the
course or furtherance of business.”Here the applicant assumes that the pro-
posed breakwater wall is plant and machinery.
But in the Section 17(6) of the GST Act explanation has been given for
the expression Plant and Machinery as “Plant and Machinery means appa-
ratus, equipments and machinery fixed to earth by foundation or structural
support that are used for making outward supply of goods or services or
both and includes such foundation and structural support but excludes -
(i) Land, Building or any other Civil Structure;
(ii) Telecommunication Towers; and
(iii) Pipelines laid outside the factory premises.”
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