Western Concessions Private Limited

The Appellate Authority for Advance Ruling, , modified the ruling pronounced by the Advance Ruling Authority in so far the observation of the facts and legal provisions are concerned and pass the order by holding that the Appellant is not entitled to avail the  ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017.