Meaning of ‘plant and machinery’ :
For purpose of Chapter V of CGST Act (Input Tax Credit) and Chapter VI of CGST Act (Registration), expression ‘plant and machinery’ is defined as follows [Explanation below section 17(6) of CGST Act]
“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.