https://www.taxtmi.com/caselaws?id=393837 The appellate authority upheld the decision that taxes paid on procurement of certain installations in a shopping mall under construction are blocked credits under Section 17(5) of the CGST Act, 2017. The authority held that items like Lift, Escalator, WTP, STP, HSD Yard, MLCP, DG Sets, and Transformers qualify as "Plant and Machinery" and are eligible for input tax credit, while Chiller, AHU, CCTV, Electrical wiring and fixtures, and PHE systems do not qualify as "Plant and Machinery" and are not eligible for input tax credit. The appellant's appeal was dismissed. en-us Thu, 06 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393837 The appellate authority upheld the decision that taxes paid on procurement of certain installations in a shopping mall under construction are blocked credits under Section 17(5) of the CGST Act, 2017. The authority held that items like Lift, Escalator, WTP, STP, HSD Yard, MLCP, DG Sets, and Transformers qualify as "Plant and Machinery" and are eligible for input tax credit, while Chiller, AHU, CCTV, Electrical wiring and fixtures, and PHE systems do not qualify as "Plant and Machinery" and are not eligible for input tax credit. The appellant's appeal was dismissed. Case-Laws GST Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393837