Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTGAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR 

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

GST

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Notification

ICAI Proposes Changes to CA Act to Enable Bigger Accounting and Consulting Firms

The Institute of Chartered Accountants of India (ICAI) is preparing a set of proposed...
GST

DRC-01 Summary Can’t Substitute S. 74(1) SCN: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Coimbatore Bench, has held that an...
GST

Appeal on Whether ITC Can Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Patna Bench, has admitted an appeal...
GST

No Fresh Pre-Deposit Required Where Earlier 10% Deposit Exceeds Reduced Tax in Dispute: GSTAT 

The GST Appellate Tribunal (GSTAT), Odisha has held that an assessee may not be...

More like this

Notification

ICAI Proposes Changes to CA Act to Enable Bigger Accounting and Consulting Firms

The Institute of Chartered Accountants of India (ICAI) is preparing a set of proposed...
GST

DRC-01 Summary Can’t Substitute S. 74(1) SCN: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Coimbatore Bench, has held that an...
GST

Appeal on Whether ITC Can Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Patna Bench, has admitted an appeal...