Page 146 - GSTL_7th May 2020_Vol 36_Part 1

104 GST LAW TIMES [ Vol. 36
tract services or any goods and services for construction of immovable property
(other than plant and machinery). Thus, a specific exception is made with regard to
“plant and machinery”.
11. In view of the foregoing, we rule as under -
RULING
Question 1 : Whether input tax credit is admissible to the applicant un-
der the GST Acts in respect of bunds which are construct-
ed and used in the manufacture of salt and bromine chem-
icals?
Answer : Input tax credit of GST paid on goods and services used to
construct the “bunds” is admissible to M/s. Satyesh
Brinechem Private Limited, provided that the bunds are
used for making zero-rated supplies and fulfill the condi-
tions which are necessary for treating the bunds as “plant
and machinery”.

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2020 (36) G.S.T.L. 104 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : ALL INDIA DISASTER MITIGATION INSTITUTE
Advance Ruling No. GUJ/GAAR/R/20/2019, dated 11-9-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/10
GST Registration - Charitable trust - Applicant being engaged in train-
ing/research relating to disaster prevention, mitigation and management, is a
charitable trust registered under the Bombay Public Trust Act, 1950 - Applicant
duly registered as a charitable trust under Section 12AA as well as under Sec-
tion 80G of Income-tax Act, 1961 and therefore, entire income of applicant ex-
empt from income-tax, even the donations made to applicant are admissible
deductions for donors under Section 80G ibid - Activities of applicant relating
to disaster prevention, disaster mitigation and disaster management are activi-
ties relating to “preservation of environment” as defined in clause 2(r) of Noti-
fication No. 12/2017-C.T. (Rate) and considered as charitable activities - Ac-
cordingly, activities of applicant, being registered under Section 12AA ibid,
exempt from tax under the GST Acts, by virtue of Entry No. 1 of the Notifica-
tion No. 12/2017-C.T. (Rate) - Consequently, applicant not liable to registration
in respect of charitable activities relating to preservation of environment
which attracts nil rate of GST, by virtue of Section 23(1)(a) of Central Goods
and Services Tax Act, 2017. [paras 31, 32, 33]
Ruling in favour of assessee
CASES CITED
Arulmigu Dhandayuthapani Swami Thirukkoil v. Commercial Tax Officer
— 108 S.T.C. 114 (Mad.) — Referred ........................................................................................... [Para 18]
GST LAW TIMES  7th May 2020  146