Page 12 - GSTL_3rd September 2020_Vol 40_Part 1

x GST LAW TIMES [ Vol. 40
Input Tax Credit (ITC) admissibility on Coal Handling and Distribution
services - See under COAL HANDLING AND DISTRIBUTION
SERVICES ...................................... 74
— Area development and preparation of land on which water slides placed -
Area development and expenditure on preparation of land like site
formation services part of land cost and interminably bound with land -
Expenditure liable to be capitalised under heading “land” - Land
specifically excluded from ‘plant and machinery’ - ITC related to land
Development, subject to its capitalization as per accounting principles
shall not be available - Section 17(6) of Central Goods and Services Tax
Act, 2017 — In Re : Atriwal Amusement Park (A.A.R. - GST - M.P.) ............ 80
— Facilities in commercial mall - Transformers, sewage treatment plant,
electrical wiring and fixtures, surveillance systems, D.G. sets, lifts, air
handling units, etc., sine qua non for commercial mall - Not separate
from building or civil structure - Provision of these are either statutory
for a building or defines the nature of building as a commercial mall -
Input tax credit on the inward supplies of goods or services involved in
construction of immovable properties which are civil structure or
building not available - Section 17(6) of Central Goods and Services Tax
Act, 2017 — In Re : Atriwal Amusement Park (A.A.R. - GST - M.P.) ............ 80
— Lift - Purchased and installed in building which would be used as Hotel
for providing taxable service - Hotel building being immovable property,
any input or input service going into its construction shall not be
available for availment of input tax credit - Lift part of a building and not
separate item per se - It has no identity when removed from building
being customized mechanism for transportation, designed to suit specific
building - Upon piece by piece installation, it becomes an integral part of
the building - Buildings and Civil Structures not be covered under term
“Plant” - Lift being part of building and thus fell under exclusion from
plant and machinery - Input tax credit of tax paid on Lifts procured and
installed in hotel building shall not be available to applicant - Section
17(5)(d) and 17(6) of Central Goods and Services Tax Act, 2017 — In Re :
Jabalpur Hotels Pvt. Ltd. (A.A.R. - GST - M.P.) ....................... 65
— on goods/services received for construction of immovable property,
application for advance ruling not maintainable, issue being sub-judice
before High Court - See under ADVANCE RULING .............. 125
— Railway Siding - Immovable property - Works contract - Said project of
Private Railway siding awarded to Contractor by Appellant consists of
an entire system comprising of a variety of different structures installed
after a lot of prior work which involves Civil work, Civil engineering,
Ground work, supply, Foundation work, Fabrication, Erection of
Building Steel Structures, sheds, Block cabin, Railway allied works,
Signaling & telecommunication works, Construction of Railway Staff
quarters, Station building, etc. - Magnitude of project covers a large area,
tailored specifically to fit the dimensions and orientation of the needs of
the project and these items not usually moved from one place to the other
and intended to be used for a fairly long period of time - Thus, the project
of construction of Private Railway siding fulfills the conditions of it being
an immovable property as defined under Section 3(26) of General
Clauses Act, 1897 - Accordingly the instant contract consists of transfer of
property in goods, coupled with supply of services and qualifies as
“Works contract” under Section 2(119) of Central Goods and Services Tax
Act, 2017 - Further railway siding stand excluded from the Head “plant
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