{"id":5051,"date":"2025-07-26T17:30:11","date_gmt":"2025-07-26T12:00:11","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5051"},"modified":"2025-07-26T17:30:11","modified_gmt":"2025-07-26T12:00:11","slug":"no-itc-on-pipelines-outside-fsru-for-lng-re-gasification-aar","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-itc-on-pipelines-outside-fsru-for-lng-re-gasification-aar","title":{"rendered":"No ITC on Pipelines Outside FSRU for LNG Re-Gasification | AAR"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401295\/no-itc-allowed-on-laying-of-pipeline-for-transporting-lng-from-fsru-to-national-grid-aar\">In re: H-Energy Gateway Pvt. Ltd. (2025) 32 Centax 252 (A.A.R.-GST-Mah.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Shri D.P. Gojamgunde<\/strong> &amp; <strong>Ms Priya Jadhav<\/strong>, Members<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The applicant, engaged in setting up a Liquified Natural Gas (LNG) re-gasification project at Jaigarh Port, approached the Authority for Advance Ruling (AAR), Maharashtra, seeking clarity on the admissibility of input tax credit (ITC) on goods and services used in constructing Tie-in Pipelines. The project involved a Floating Storage Regasification Unit (FSRU), a ship moored to a jetty with 4 MMTPA capacity, where the process of re-gasification of LNG takes place. To facilitate delivery of the re-gasified LNG to customers, the applicant laid pipelines connecting the FSRU to the cross-country pipeline\/National Grid. The applicant contended that the pipeline forms an integral part of the business infrastructure and therefore ITC should be allowed. It was submitted that a structure qualifies as a &#8220;factory&#8221; only if it comprises a building, and since the pipeline is functionally linked to the re-gasification activity, credit should not be blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act and the Maharashtra GST Act. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Maharashtra.<\/p>\n<h2><em>AAR Held<\/em><\/h2>\n<p>The AAR, Maharashtra held that the applicant\u2019s assertion that a \u2018factory\u2019 necessarily requires a building was untenable, emphasising that the act of production or manufacture, not the physical presence of a building, defines a factory. Since re-gasification takes place on the FSRU (ship), it qualifies as a factory under the GST framework. Accordingly, the pipeline laid from the FSRU to the National Grid was held to be a \u2018pipeline laid outside the factory premises\u2019. As per Section 17(5)(c) and 17(5)(d) of the CGST Act and the Maharashtra GST Act, input tax credit on goods and services used for construction of immovable property and pipelines laid outside the factory premises is specifically blocked. Therefore, the applicant was held ineligible to avail ITC on the construction of the Tie-in Pipelines.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>A.V. Fernandez v. State of Kerala \u2014 AIR 1957 SC 657 \u2014 Referred [Para 2.3.18]<\/li>\n<li>Chief Commissioner of Central GST v. Safari Retreats (P.) Ltd. \u2014 [2025] 174 taxmann.com 894 (SC) \u2014 Referred [Para 1.22]<\/li>\n<li>CIT v. Karnataka Power Corpn. \u2014 [2000] 112 Taxman 629\/247 ITR 268 (SC) \u2014 Referred [Para 2.4.14]<\/li>\n<li>CIT v. Taj Mahal Hotel \u2014 [1971] 82 ITR 44 (SC) \u2014 Referred [Para 2.4.12]<\/li>\n<li>CIT v. Victory Aqua Farm Ltd. \u2014 [2015] 61 taxmann.com 166\/234 Taxman 598\/379 ITR 335 (SC) \u2014 Referred [Para 2.4.13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(9)%20G.S.T.L.%20250%20(Bom.)&amp;itemType=AP\">Commissioner of Sales Tax v. Ravi Trading Company<\/a> \u2014 2018 (9) G.S.T.L. 250 (Bom.) \u2014 Referred [Para 2.3.21]<\/li>\n<li>Msco. Pvt. Ltd v. Union of India \u2014 AIR 1985 SC 76 \u2014 Referred [Para 2.3.7]<\/li>\n<li>Reliance Gas Transportation Infrastructure Ltd. v. CST \u2014 [2016] 71 taxmann.com 324\/59 GST 178 (Mumbai &#8211; CESTAT) \u2014 Referred [Para 2.4.11]<\/li>\n<li>Sales Tax Commissioner v. Modi Sugar Mills \u2014 AIR 1961 SC 1047 \u2014 Referred [Para 2.3.17]<\/li>\n<li>Sardar Gurmej Singh v. Sardar Partap Singh Kairon \u2014 AIR 1960 SC 122 \u2014 Referred [Para 2.3.23]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(41)%20S.T.R.%20241%20(Tri.-Bang)&amp;itemType=AP\">Sri Chaitanya Educational Committee v. C.C., C. E. &amp; S.T.<\/a> \u2014 2016 (41) S.T.R. 241 (Tri.-Bang) \u2014 Referred [Para 2.3.14]<\/li>\n<li>Western Concessions (P.) Ltd. v. Union of India \u2014 [2024] 168 taxmann.com 424 (Bombay) \u2014 Referred [Para 4]<\/li>\n<li>Western Concessions (P.) Ltd., In re \u2014 [2019] 106 taxmann.com 186\/25 G.S.T.L. 603 (AAR &#8211; MAHARASHTRA) \u2014 Referred [Para 1.19]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In re: H-Energy Gateway Pvt. Ltd. (2025) 32 Centax 252&hellip;<\/p>\n","protected":false},"author":8,"featured_media":5078,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No ITC on Pipelines Outside FSRU for LNG Re-Gasification | AAR<\/title>\n<meta name=\"description\" content=\"AAR Maharashtra denies ITC on LNG pipelines laid from FSRU to National Grid, treating them as immovable property outside factory premises under GST law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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