https://www.taxtmi.com/forum/issue?id=116510 Availability of ITC on cement and steel for an Effluent Treatment Plant depends on whether the ETP and its civil works qualify as plant and machinery (including foundations and structural supports) used to make outward supplies. If so, inputs forming part of that plant are eligible for ITC; if the civil works constitute separate immovable property or "other civil structures," ITC is excluded. Key operative issues are classification of foundations versus other civil structures, capitalisation, identification of component supplies, and factual predicates that may justify an Advance Ruling. en-us Sat, 27 Jun 2020 12:52:14 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116510 Availability of ITC on cement and steel for an Effluent Treatment Plant depends on whether the ETP and its civil works qualify as plant and machinery (including foundations and structural supports) used to make outward supplies. If so, inputs forming part of that plant are eligible for ITC; if the civil works constitute separate immovable property or "other civil structures," ITC is excluded. Key operative issues are classification of foundations versus other civil structures, capitalisation, identification of component supplies, and factual predicates that may justify an Advance Ruling. Discussion-Forum GST Sat, 27 Jun 2020 12:52:14 +0530 https://www.taxtmi.com/forum/issue?id=116510