Page 167 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : P.K. MAHAPATRA 101
way siding is proposed for the integrated steel plant, which is locat-
ed on Kothavalsa-Kirandul (K.K.) single line electrified section of
Waltair Division of East Coast Railway. The proposed site is situat-
ed approximately 2 Km from K.K. line between Ambagaon and
Amagura Railway station. For movement of raw material and fin-
ished products by rail, M/s. NMDC proposed to have one rail con-
nectivity from the proposed new block station at Ch:277.030 km
from Kothavalasa Centre of station building on Ambagaon end and
one connectivity from the existing Amagura Station at Ch:281.429
km from Kothavalasa Centre of station building on Kirandul end.
(III) The project of railway siding is being implemented by M/s. IRCON
International Ltd. The project is divided into 3 major packages for
laying of private railway siding which are as below :-
Package I - Civil and Railway allied works in connection with lay-
ing of private railway siding;
Package II - Execution of Civil, S&T, Mechanical and Structural
works in connection with laying of the railway siding;
Package IV - Execution of civil, P-way, Overhead Electrification,
General Electrification and Signaling & Telecommunication works
for the proposed block station yard in connection with 3MTPA In-
tegrated Steel Plant for NMDC Ltd.
(IV) Each of the above packages is divided into 3 namely, civil works,
supplies and erection with separate values identified for supplies
made within each part.
M/s. NMDC has applied for advance ruling on the following
issues :
(1) Whether Input Tax Credit can be availed for civil and railway
allied works in connection with the laying of private railway
siding?
(2) Whether Input Tax Credit can be availed on signaling & tele-
communication system, mechanical and structural works in
relation to Railway Siding?
(3) Whether Input Tax Credit can be availed on execution of
P-way, civil, overhead electrification, general electrical and
signaling & telecommunication works for the proposed block
station yard in relation to private railway siding?
On all of the above question, the AAR has ruled that “the Appellant
is not entitled for Input Tax Credit on the inward supplies pertain-
ing to the activities brought about by the Appellant in their applica-
tion relating to laying of the said private railway siding located at a
site outside the premises of the Appellant, in view of the exclusions
stipulated under Section 17(5) of the CGST Act, 2017”.
(V) The Appellant preferred an appeal on the questions as mentioned in
para V above, before the Appellate Authority for Advance Ruling in
Chhattisgarh, Atal Nagar, Raipur.
(VI) As per Section 100(1) of CGST Act, appeal against the advance rul-
ing can be presented before the Appellate Authority.

GST LAW TIMES  3rd September 2020  183