40 ITC on Cross-Country Natural Gas Pipelines Denied as Such Pipelines Constitute Immovable Property: Facts of the matter: GAIL (India) Limited, a Maharatna PSU engaged in transmission and trading of natural gas across India through an extensive pipeline network. The company constructs cross-country underground pipelines for transportation of natural gas after obtaining authorization from the Petroleum and Natural Gas Regulatory Board (PNGRB). For laying these pipelines, GAIL procures: Pipes and pipe fittings Works contract services for pipeline construction. GAIL sought an advance ruling on whether Input Tax Credit (ITC) can be claimed on GST paid on: procurement of pipes and accessories; and services used for construction and laying of .......