GST, AAR Maharashtra Ruling Dated 18/12/2025 – ITC denied on Breakwater Construction as it is a Civil Structure 

Case of Konkan LNG Private Limited, AAR Maharashtra Ruling Dated 18^th December 2025. AAR ruled that the input tax credit (ITC) is not admissible on GST paid for works contract services used in constructing a breakwater wall at its LNG terminal.

(Link: AAR Maharashtra Ruling Dated 18/12/2025)