https://www.taxtmi.com/article/detailed?id=8958 The bench treated the supply, installation and commissioning of a lift as a works contract that creates an immovable property because the lift becomes an integral, permanent fixture of the building. Relying on precedent, it held the lift is not plant and machinery for input tax credit purposes and that GST paid on such replacement/installation is covered by the blocked credits restriction, precluding the cooperative society from claiming ITC against maintenance charges. en-us Sat, 15 Feb 2020 08:19:32 +0530 Thu, 31 Jul 2025 14:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8958 The bench treated the supply, installation and commissioning of a lift as a works contract that creates an immovable property because the lift becomes an integral, permanent fixture of the building. Relying on precedent, it held the lift is not plant and machinery for input tax credit purposes and that GST paid on such replacement/installation is covered by the blocked credits restriction, precluding the cooperative society from claiming ITC against maintenance charges. Articles Goods and Services Tax - GST Sat, 15 Feb 2020 08:19:32 +0530 https://www.taxtmi.com/article/detailed?id=8958