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HomeGSTGAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR 

GAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR 

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By Mariya Paliwala
GAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR

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The Odisha Appellate Authority for Advance Ruling (AAAR) has held that input tax credit (ITC) is not admissible on goods and services used for constructing and laying underground cross-country pipelines for transmission of natural gas.  The bench of member P.R.Lakra and Yamini Sarangi has observed that cross-country pipelines laid underground constitute immovable property. Such pipelines…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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