Page 149 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : ATRIWAL AMUSEMENT PARK 83
5.3 In regards to Point No. 2 it is hereby submitted that for the installa-
tion of water slides applicant is required to construct support structure (Com-
monly known as Tower) on which water slides are installed as without those
civil and steel structure water slides cannot be installed. The support structure is
generally made up of steel, Iron & other civil work. Definition of plant & ma-
chinery specifically includes foundation or structural support hence its credit
should be allowed.
Also for Installation of Machines (Machine generating waves in water
pool) applicant is required to construct machine foundation and room for protec-
tion of this machine as without that protection machine cannot operate effective-
ly. As per the explanation it is specifically covered under the definition of plant
& machinery in foundation or structural support hence its credit should be allowed.
5.4 In regards to Point No. 3 it is hereby submitted that for installation
of water slides applicant is required to create a strong base which involves area
development, digging process & creation of base using concrete, iron, steel etc.
As without creating base nor the structural support can be installed nor the water
slides. It is the foundation for placing water slide as slides will be attached to
base through screw. Hence Input and input service used in construction of
base/foundation for laying slides directly covered under the definition of P & M
under structural support and foundation.
5.5 In regards to Point No. 4 -
Swimming pool/Wave Pool is the integral part of water slides and
should be considered as single unit as without Swimming pool/Wave Pool there
is no use of water slides.
Hence this forms the support structure for water slides as slides are di-
rectly connected to swimming pool/Wave Pool.
6. Discussions and findings -
(1) The explanation below Section 17(6), relating to the expression
“plant and machinery” has included foundation and structural
support in the term “plant and machinery”. It has also been stated
that such foundation and structural support are used for fixing ap-
paratus, equipment and machinery. Therefore, in the definition,
foundation and structures are duly included. Further the definition
has excluded land building and any other civil structure from the
definition of the “plant and machinery”. Prima facie, there seems to
be contradiction in the inclusion of “such foundation and structural
supports” and exclusion of “....building or any other civil struc-
tures”.
(2) Foundation :
(2.1) Foundation means a usually stone or concrete structure that sup-
ports a building or structure from underneath. Foundation Bolts are
used to fasten machinery or structures to the foundations. Diction-
ary meaning of Foundation is as under :
- the structures below the surface of the ground that support a
building
(https://dictionary.cambridge.org/dictionary/english/foundation)
GST LAW TIMES  3rd September 2020  165