No GST ITC available on Construction of Breakwater Wall for Protection, not for Outward Supply of Goods:

The Bombay High Court ruled that GST input tax credit (ITC) isn't available on the construction of a breakwater wall for protection, as it doesn't qualify as an outward supply of goods under GST regulations. The decision emphasizes that activities for the benefit of public infrastructure, not directly linked to goods supply, do not warrant ITC claims. This clarifies the scope of ITC eligibility under GST for infrastructure projects.