Whether gst credit is available on Pre fabricated structures ?

[Harshit Sanghvi]

Whether gst credit is available on Pre fabricated structures ?

AI Summary

Debate on GST Credit for Pre-Fabricated Structures: Section 17(5)(d) Restrictions vs. Dismantling and Relocation Possibilities. A discussion on the availability of GST credit for pre-fabricated structures reveals differing opinions. Some participants argue that GST credit is not eligible due to Section 17(5)(d) of the CGST Act, which restricts credits for immovable properties. Others suggest that if the structures can be dismantled and relocated, credits might be permissible. The discussion also highlights the complexity and interpretative nature of the issue, suggesting consulting advance rulings or seeking legal advice. The conversation concludes with an acknowledgment of the pro-revenue stance of advance rulings and the possibility of pursuing appellate mechanisms for resolution.