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Define Plant and Machinery under GST law?

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Define Plant and Machinery under GST law?
posted Jan 2, 2018 by Tanmay

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Under CGST Act, 'plant and machinery' is defined as follows :
"Plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but
excludes
(i) land, building or any other civil structures
(ii) telecommunication towers; and
(iii) pipelines laid outside the factory premises.

answer Jan 3, 2018 by Divya Nayak
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