https://www.taxtmi.com/caselaws?id=387392 The applicant, engaged in industrial warehousing, sought input GST credit on specific inputs. The applicant argued that the items qualify as plant and machinery, not restricted by Section 17(5) of the CGST Act. However, the authority found that the items are part of the building infrastructure, falling under the restriction of Section 17(5). As a result, the applicant was denied input GST credit on Electrical Works, Pumps, Pumping Systems and Tanks, Lighting System, Physical Security System, and Fire System under the CGST Act and the Karnataka Goods and Services Tax Act. en-us Mon, 30 Sep 2019 00:00:00 +0530 Sat, 18 Jan 2020 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387392 The applicant, engaged in industrial warehousing, sought input GST credit on specific inputs. The applicant argued that the items qualify as plant and machinery, not restricted by Section 17(5) of the CGST Act. However, the authority found that the items are part of the building infrastructure, falling under the restriction of Section 17(5). As a result, the applicant was denied input GST credit on Electrical Works, Pumps, Pumping Systems and Tanks, Lighting System, Physical Security System, and Fire System under the CGST Act and the Karnataka Goods and Services Tax Act. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387392