https://www.taxtmi.com/forum/issue?id=113886 ITC is available for plant and machinery, including apparatus and machinery fixed by foundation or structural support used for making outward supplies; foundations and supports are treated as part of plant and machinery for ITC. Credit is excluded for land, buildings and other civil structures, telecommunication towers, and pipelines laid outside factory premises. Civil works that are integral to and capitalized as plant and machinery (such as foundations for boilers or chimneys) may be eligible for ITC, whereas standalone civil construction is not. en-us Fri, 22 Jun 2018 09:19:20 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113886 ITC is available for plant and machinery, including apparatus and machinery fixed by foundation or structural support used for making outward supplies; foundations and supports are treated as part of plant and machinery for ITC. Credit is excluded for land, buildings and other civil structures, telecommunication towers, and pipelines laid outside factory premises. Civil works that are integral to and capitalized as plant and machinery (such as foundations for boilers or chimneys) may be eligible for ITC, whereas standalone civil construction is not. Discussion-Forum GST Fri, 22 Jun 2018 09:19:20 +0530 https://www.taxtmi.com/forum/issue?id=113886