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2020 ] INDEX - 3rd September, 2020 xi
Input Tax Credit (ITC) (Contd.)
and machinery” as defined in Section 17 ibid as evident from sectoral
FAQs issued by Central Board of Indirect Taxes & Customs (CBIC) -
Input Tax Credit not available — In Re : P.K. Mahapatra (App. A.A.R. - GST - Chh.) ... 99
— Swimming pools and wave pools in which water slides run into - Do not
form foundation or support structure on which slides fastened for
affixing them to earth and also on account being civil structures - Items
excluded from the meaning of ‘plant and machinery’ - ITC related to
swimming pools and wave pools 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
— Water slides - Water slides fell within meaning of term apparatus,
equipment and machinery - Eligible for ITC - Steel and Civil Structure on
which Water Slides installed - Foundation and support structures used to
fasten plant and/on machinery to the earth classifiable as ‘Plant and/or
Machinery’ - Slides fastened to Steel and Civil Structure affixed to Earth -
Steel and Civil Structures shall form part of plant and machinery - Credit
of tax paid on input goods and services used in construction of support
structure shall be available to assessee - Section 17(6) of Central Goods
and Services Tax Act, 2017 — In Re : Atriwal Amusement Park (A.A.R. - GST - M.P.) ... 80
— Wave Pool Machines - Foundation for these machines eligible to be part of
the Machines - ITC in respect of foundation to be treated in manner
similar to that of Machines - Machine Room - Civil structure, erected for
protecting machine neither foundation nor civil structure for machine -
Credit of tax relatable to construction of room to house machine 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
ISO tank renting, taxability under Service Tax - See under RENTING OF
ISO TANK ....................................... 61
ITC availed fraudulently through fake firms, bail granted to co-accused CA -
See under BAIL .................................... 25
Karnataka Industrial Areas Development Act, 1966 - See under SERVICES
PROVIDED FOR INDUSTRIAL DEVELOPMENT ................ 33
Land development for site formation, ITC not admissible - See under INPUT
TAX CREDIT (ITC) .................................. 80
Lapse of Cenvat credit, scope of - See under CENVAT CREDIT ........... 56
Lift installed in Hotel being a part of immovable property, ITC not
admissible - See under INPUT TAX CREDIT ................... 65
Limitation for revocation of cancellation order of GST registration - See
under GST REGISTRATION ............................. 19
Limitation for refund - See under REFUND/REFUND CLAIM ........... 63
Machine Room in amusement park being a civil structure, ITC not
admissible - See under INPUT TAX CREDIT (ITC) ................ 80
Mall’s facilities being part of civil structure, ITC not admissible - See under
INPUT TAX CREDIT (ITC) ............................. 80
NOTIFICATIONS :
— Notification No. 30/2004-C.E. - See under CENVAT CREDIT ........... 56
— Notification No. 1/2017-C.T. (Rate) - See under COAL HANDLING AND
DISTRIBUTION .................................... 74
GST LAW TIMES  3rd September 2020  29