https://www.taxtmi.com/caselaws?id=367910 The Authority for Advance Rulings (AAR) determined that the infrastructure provided by the applicant, used for the erection of telecommunications infrastructure, is classified as movable property and not a "Telecommunication Tower." As a result, the applicant is eligible to claim Input Tax Credit (ITC) on the GST paid for goods and services used in the construction of this infrastructure, as per the provisions of the CGST/SGST Act, 2017. en-us Tue, 28 Aug 2018 00:00:00 +0530 Tue, 25 Dec 2018 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367910 The Authority for Advance Rulings (AAR) determined that the infrastructure provided by the applicant, used for the erection of telecommunications infrastructure, is classified as movable property and not a "Telecommunication Tower." As a result, the applicant is eligible to claim Input Tax Credit (ITC) on the GST paid for goods and services used in the construction of this infrastructure, as per the provisions of the CGST/SGST Act, 2017. Case-Laws GST Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367910