ITC availability on MS Columns and stucture

[Yatin Bhopi]

Dear expert

Under Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other than plant or machinery) is not allowed.

We have constructed shed for plant which contains half concrete column and above that MS angles columns and other structure above

My query is;

1. What is meaning of immovable property under GST?
2. Whether Input tax credit will be available on MS angles & other structure?

AI Summary

Input tax credit eligibility: support structures integral to plant and machinery qualify for credit, general sheds do not.
Input tax credit for construction of immovable property is disallowed except where the work relates to "plant and machinery." Plant and machinery includes apparatus, equipment and machinery fixed by foundation or structural support and expressly includes such foundations and supports. Structural elements that are integral supports to plant and machinery therefore qualify for input tax credit, whereas sheds and other civil structures that do not serve as supports for apparatus or equipment do not.