ITC eligibility on houseboat

[HIMANSHU BHUSHAN]

Dear users, I want to ask whether houseboat would be considered as movvable or immovable under GST? Because in case it is consdiered as immovable, ineligibility of ITC under Section 17(5)(c) and (d) relating to works contract and construction of immovable property may get attracted.

Thanks in advance

AI Summary

Movability of houseboats affects GST input tax credit eligibility; characterization depends on permanence and fixation.
Characterisation of a houseboat as movable or immovable governs Input Tax Credit eligibility under Section 17(5). The key test is permanency and attachment-whether the houseboat can be removed without damage or is immobilised and integrated with site and services. IGST place-of-supply rules distinguish boats from immovable property and a CBIC circular clarifies related exclusions; however, foreign decisions finding immovability where a houseboat is permanently fixed show the factual inquiry can yield a contrary result.