https://www.taxtmi.com/forum/issue?id=114039 Input tax credit for construction of immovable property is disallowed except where the work relates to "plant and machinery." Plant and machinery includes apparatus, equipment and machinery fixed by foundation or structural support and expressly includes such foundations and supports. Structural elements that are integral supports to plant and machinery therefore qualify for input tax credit, whereas sheds and other civil structures that do not serve as supports for apparatus or equipment do not. en-us Tue, 14 Aug 2018 11:28:19 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114039 Input tax credit for construction of immovable property is disallowed except where the work relates to "plant and machinery." Plant and machinery includes apparatus, equipment and machinery fixed by foundation or structural support and expressly includes such foundations and supports. Structural elements that are integral supports to plant and machinery therefore qualify for input tax credit, whereas sheds and other civil structures that do not serve as supports for apparatus or equipment do not. Discussion-Forum GST Tue, 14 Aug 2018 11:28:19 +0530 https://www.taxtmi.com/forum/issue?id=114039