Gujarat Authority for Advance Ruling 30 July 2020, GUJ/GAAR/R/46/2020 (Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and)

GUJARAT AUTHORITY FOR ADVANCE RULING , GOODS AND SERVICES TAX, A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009. ADVANCE RULING NO. GUJ/GAAR/R/46/2020 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/38) Date: 30.07.2020 Name and address of the applicant : M/s. Swan LNG Pvt. Ltd., Flat No.301, Ground floor, 9thAvenue, Behind Rajpath Club, S.G.Highway road,Ahmedabad-380054.