https://www.taxtmi.com/caselaws?id=375382 A warehouse under construction built with pre-fabricated components fixed to a civil structure and a floor embedded in the earth was treated as immovable property because its annexation, intended permanent use, and inability to be dismantled and relocated without substantial damage showed it formed an integral part of the land. The prefabricated components were regarded as building materials rather than detachable movable parts. On that basis, input tax credit on inward supplies used for construction was blocked and not admissible under the GST credit restriction for immovable property. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375382 A warehouse under construction built with pre-fabricated components fixed to a civil structure and a floor embedded in the earth was treated as immovable property because its annexation, intended permanent use, and inability to be dismantled and relocated without substantial damage showed it formed an integral part of the land. The prefabricated components were regarded as building materials rather than detachable movable parts. On that basis, input tax credit on inward supplies used for construction was blocked and not admissible under the GST credit restriction for immovable property. Case-Laws GST Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375382