Bombay High Court holds that breakwater wall built to ensure the safety of jetty/ship is not plant and machinery
The Petitioner1 is engaged in regassification of LNG. The plant for carrying out the regassification activity is situated in Dabhol. The Petitioner is discharging the GST liability on such activities as supply of taxable services. LNG [being input] is received by sea from various countries through LNG carriers at Petitioner’s captive jetty. From the said jetty LNG is transferred to cryogenic storage tanks located in the regassification plant.
