Section 16, 18, 17 of CGST Act, 2017 - Input tax credit - The applicant is involved in manufacturing of steel, and production of power. The Applicant sought Advance Ruling in respect of eligibility to take GST input on Goods/service which are used for installation (Foundation) of plant and machinery and; to take GST inputs on Goods/services which are used for protection (by creating shed) for plant and machinery?” The Authority Ruled out that as per the material on record and photographic evidences of the applicant, on which sought for clarification does not fall under the ambit of explanation to the proviso to the Section 17(5) of CGST/APGST Act,2017. Therefore, the applicant is not entitled to claim the input tax credit on the goods and services.Maruti Ispat And Energy Private Limited [2018] 5 TAXLOK.COM 007 (AAR-AP)