https://www.taxtmi.com/article/detailed?id=8318 Section 17(5) blocks input tax credit for construction of immovable property but exempts plant and machinery, including foundations and structural supports. The AAR examined a claim for credit on civil works (sheds and foundations) built for specific machinery, and after reviewing facts determined those civil structures did not qualify as structural supports, treating the costs as blocked construction-related expenditures; the article highlights absence of a clear test to identify admissible structural support and urges further clarification. en-us Fri, 11 Jan 2019 10:14:42 +0530 Fri, 11 Jan 2019 10:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8318 Section 17(5) blocks input tax credit for construction of immovable property but exempts plant and machinery, including foundations and structural supports. The AAR examined a claim for credit on civil works (sheds and foundations) built for specific machinery, and after reviewing facts determined those civil structures did not qualify as structural supports, treating the costs as blocked construction-related expenditures; the article highlights absence of a clear test to identify admissible structural support and urges further clarification. Articles Goods and Services Tax - GST Fri, 11 Jan 2019 10:14:42 +0530 https://www.taxtmi.com/article/detailed?id=8318