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510 GST LAW TIMES [ Vol. 35
excluded from the scope of ‘plant and machinery’. Therefore even though assum-
ing that the structure is a plant and machinery (which it is not as we have con-
cluded in the preceding paragraph) it will be excluded by virtue of it being a civil
structure. The extensive earthwork as well as civil work which has gone into the
making of the breakwater wall makes it clear that the entire thing is nothing but
a civil structure. The terminology itself says that it is a wall.
28. The appellant has quoted Bombay High Court judgment in the case
of Mazagaon Dock (191 ITR 460). However, the said decision was given with ref-
erence to the definition of the term ‘plant’ as occurring under Section 43(3) of the
Income Tax Act which said ‘3) ”plant” includes ships, vehicles, books, scientific
apparatus and surgical equipment used for the purposes of the business or pro-
fession but does not include tea bushes or livestock. The said definition is not pari
materia to the one under the CGST Act. Moreover, the explanation which defines
plant and machinery is exhaustive as illustrated by the term ‘means’ used after
plant and machinery vis-à-vis the use of the term ‘includes’ occurring in the def-
inition under the Income Tax Act. Therefore, the said decision is not applicable to
the case in hand.
29. In view of the above discussions, we pass the following order :
ORDER
30. We, hereby, confirm the order passed by the AAR.

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2020 (35) G.S.T.L. 510 (A.A.R. - GST - UK)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
UTTARAKHAND
S/Shri Vipin Chandra and Amit Gupta, Members
IN RE : RAJEEV BANSAL & SUDERSHAN MITTAL
Ruling No. 10/2019-20, dated 9-1-2020 in Application No. 09/2019-20
Business transfer agreement - Sale of under-construction building
with all its assets by applicant and transfer of the rights of the same to the
buyer including the approved map from competent authority where buyer
purchased the under-construction building/business to carry on the same kind
of business as the purchaser themselves engaged in constructing residen-
tial/commercial complexes and selling thereof - Such transfer of the business
as a going concern to the buyer to be treated as supply of services and exempt-
ed from GST as on date in terms of Serial No. 2 of Notification No. 12/2017-
C.T. (Rate) (as amended from time-to-time). [paras 7.6, 7.7]
Ruling in favour of assessee
REPRESENTED BY : S/Shri Himanshu Sharma and Amrit Aswal, CAs,
for the Assessee.
None for the Department.
[Ruling]. - This is an application under sub-section (1) of Section 97 of
the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made
thereunder filed by M/s. Rajeev Bansal & Sudershan Mittal, 789, 1st Floor Awas
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