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The AAR held that the rooftop solar power plant installed at the commercial premises qualifies as 'plant and machinery' under the Explanation to Section 17(6) of the CGST Act, 2017, as it is fixed to earth by structural support. Consequently, the plant constitutes capital goods eligible for input tax credit (ITC) under Section 16(1), not barred by Sections 17(5)(c) or 17(5)(d). Since the electricity generated is used solely for powering the applicant's common area maintenance (CAM) services and not supplied to tenants, no exempt supply arises, rendering Section 17(2) inapplicable. Therefore, the applicant is entitled to claim ITC on the solar power plant, subject to compliance with the conditions stipulated in Section 16 of the CGST Act.
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