https://www.taxtmi.com/caselaws?id=387537 The taxes paid on procurement of goods and/or services for the installation of specific items, including transformers, sewage treatment plants, electrical wiring, surveillance systems, DG sets, lifts, and AHUs, were deemed as blocked credits under Section 17(5) of the CGST Act, 2017. The Authority ruled that these installations, although essential for the mall's operation, are considered part of the immovable property and integral to the building's functionality, thus not eligible for input tax credit. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387537 The taxes paid on procurement of goods and/or services for the installation of specific items, including transformers, sewage treatment plants, electrical wiring, surveillance systems, DG sets, lifts, and AHUs, were deemed as blocked credits under Section 17(5) of the CGST Act, 2017. The Authority ruled that these installations, although essential for the mall's operation, are considered part of the immovable property and integral to the building's functionality, thus not eligible for input tax credit. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387537