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        Case ID :
        GST

        Movable or Immovable property? - Temporary Structure (i.e. hall...

        Temporary Structures with Iron or Steel Pillars on Company Premises Deemed Immovable by AAR, Affects GST Tax Treatment.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Movable or Immovable property? - Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions - Since, the premises where the structure has been erected is company's own premises, it suggests that the shamiana/ tent/pandal has been constructed/ erected for permanent enjoyment. It is not the case of applicant that it plans to dismantle and move the structure to some other place. - the structure in question is an immovable property. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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