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        Case ID :
        GST

        AAR holds that the dispute concerns a composite works contract...

        Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)

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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.
                                AAR holds that the dispute concerns a composite works contract for supply, installation, testing and commissioning of electrical installations for a new factory. The installations are integral to and assimilated into immovable property and cannot be treated as discrete machinery or plant. Consequently, GST paid on the works contract is ineligible for input tax credit; such credit is expressly blocked under s.17(5)(c) of the CGST Act and, if characterised as construction/installation, also blocked under s.17(5)(d). Because ITC is disallowed on the contract, the subsidiary question regarding timing for availing ITC on supplier advance invoices is rendered moot for the applicant.
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