Page 148 - GSTL_3rd September 2020_Vol 40_Part 1

82 GST LAW TIMES [ Vol. 40
Shanmugaraja Spinning Mills Ltd. v. Commissioner
— 1998 (98) E.L.T. 702 (Tribunal) — Referred ............................................................................. [Para 6]
Yarmouth v. France — ............................................................................................................................. [Para 6]
Vivek Alloys Ltd. v. Commissioner — 1998 (98) E.L.T. 156 (Tribunal) — Referred ........................ [Para 6]
REPRESENTED BY : Shri Ankit Khatri, CA, for the Assessee.
[Order]. - Proceedings : M/s. Atriwal Amusement Park (hereinafter re-
ferred to as the Applicant) is engaged in construction of Water Park, for construc-
tion of the same various components & services will be used. All such compo-
nents & services are taxable under GST. The Applicant is not registered. Howev-
er the Applicant has declared that he is desirous of obtaining registration in GST.
2. The provisions of the CGST Act and MPGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the MPGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
MPGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case -
3.1 Atriwal Amusement Park was incorporated on 13th March, 2018.
With 5000000 Share Holders Holding 4970000 shares of Rs. 10/- each.
3.2 Applicant has a proposed activity of construction of Water Park, for
construction of the same various components & services will be used. All such
components & services are taxable under GST.
4. Question raised before the authority -
4.1 Whether we are eligible to take credit on Input Tax paid on Pur-
chase of Water Slides? Water Slides are made up of Strong PVC.
4.2 Water Slides are installed on Steel and Civil Structure. Credit of Tax
paid on Input goods and services used in construction of this support structure
will be available or not?
4.3 Input Tax will be available or not on Goods and services used for
area development and preparation of land on which water slides are erected.
4.4 Whether applicant will be eligible to take credit of Input Goods and
Services used for construction of Swimming Pool/Wave Pool as water slides di-
rectly run into pools?
5. Record of personal hearing -
5.1 CA Ankit Khatri, ……… appeared for personal hearing on and they
reiterated the submission already made in the application and attached addition-
al submission which goes as follows -
5.2 In regards to question No. 1 -
In regards to Point No. 1 it is hereby submitted that according to the na-
ture of industry applicant is required to buy Plant & Machinery that are used in
providing output services & it includes Water Slides, kids play slide, wave generation
machine & other machinery to be used in waterpark. These are clearly covered un-
der the definition of plant & machinery (plant and machinery means apparatus,
equipment, and machinery fixed to earth by foundation or structural support
that are used for making outward supply of goods or services or both and in-
cludes such foundation and structural supports.) hence credit is allowable.
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