https://www.taxtmi.com/article/detailed?id=9144 Section 17(5) disallows ITC for works contracts and goods/services used to construct immovable property, except where such construction relates to plant and machinery. The Explanation defines plant and machinery as apparatus, equipment and machinery fixed to earth by foundation or structural support and includes those foundations/supports while excluding land, buildings and other civil structures. Accordingly, goods and works contracts that result in fixed apparatus/equipment/machinery qualify for ITC; by contrast civil construction and installed building components ordinarily do not. en-us Mon, 04 May 2020 12:38:59 +0530 Mon, 04 May 2020 12:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9144 Section 17(5) disallows ITC for works contracts and goods/services used to construct immovable property, except where such construction relates to plant and machinery. The Explanation defines plant and machinery as apparatus, equipment and machinery fixed to earth by foundation or structural support and includes those foundations/supports while excluding land, buildings and other civil structures. Accordingly, goods and works contracts that result in fixed apparatus/equipment/machinery qualify for ITC; by contrast civil construction and installed building components ordinarily do not. Articles Goods and Services Tax - GST Mon, 04 May 2020 12:38:59 +0530 https://www.taxtmi.com/article/detailed?id=9144