{"id":4510,"date":"2026-02-09T09:05:24","date_gmt":"2026-02-09T09:05:24","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4510"},"modified":"2026-02-09T09:05:28","modified_gmt":"2026-02-09T09:05:28","slug":"gst-aaar-odisha-ruling-dated-15-01-2026-cross-country-gas-pipelines-treated-as-immovable-property-itc-denied","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/09\/gst-aaar-odisha-ruling-dated-15-01-2026-cross-country-gas-pipelines-treated-as-immovable-property-itc-denied\/","title":{"rendered":"GST, AAAR Odisha Ruling Dated 15\/01\/2026 &#8211; Cross Country Gas Pipelines treated as Immovable Property, ITC Denied\u00a0"},"content":{"rendered":"\n<p><em>Case of GAIL (India) Limited, AAAR Odisha Ruling Dated 15<sup>th<\/sup>\u00a0January 2026.\u00a0<\/em>AAR held that because the pipelines were held to be immovable property, ITC eligibility had to be tested under the blocked credit provisions of Section 17(5). These pipelines fall within the specific exclusion<strong>\u00a0<\/strong>from plant and machinery. Therefore, the ITC is not available.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1AB59SKTL5OQ-WUF0pZs_gvg6yGYuZwws\/view?usp=sharing\"><em>(Link: AAAR Odisha Ruling Dated 15\/01\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of GAIL (India) Limited, AAAR Odisha Ruling Dated 15th\u00a0January 2026.\u00a0AAR held that because the pipelines were held to be [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4510","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAAR Odisha Ruling Dated 15\/01\/2026 - Cross Country Gas Pipelines treated as Immovable Property, ITC Denied\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/09\/gst-aaar-odisha-ruling-dated-15-01-2026-cross-country-gas-pipelines-treated-as-immovable-property-itc-denied\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAAR Odisha Ruling Dated 15\/01\/2026 - Cross Country Gas Pipelines treated as Immovable Property, ITC Denied\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of GAIL (India) Limited, AAAR Odisha Ruling Dated 15th\u00a0January 2026.\u00a0AAR held that because the pipelines were held to be [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/09\/gst-aaar-odisha-ruling-dated-15-01-2026-cross-country-gas-pipelines-treated-as-immovable-property-itc-denied\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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