https://www.taxtmi.com/caselaws?id=396808 The judgment determined that the applicant is eligible to claim Input Tax Credit on the purchase of Water Slides as they fall within the definition of plant and machinery. Credit for tax paid on input goods and services used in the construction of support structures for Water Slides is also available as these structures are classified as part of plant and machinery. However, Input Tax Credit related to land development and construction of Swimming Pools/Wave Pools is not available as they do not qualify under the definitions provided in the GST Act. Additionally, input tax credit for facilities like transformers, sewage treatment plants, and electrical wiring used in the construction of immovable property is also not available. en-us Tue, 09 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396808 The judgment determined that the applicant is eligible to claim Input Tax Credit on the purchase of Water Slides as they fall within the definition of plant and machinery. Credit for tax paid on input goods and services used in the construction of support structures for Water Slides is also available as these structures are classified as part of plant and machinery. However, Input Tax Credit related to land development and construction of Swimming Pools/Wave Pools is not available as they do not qualify under the definitions provided in the GST Act. Additionally, input tax credit for facilities like transformers, sewage treatment plants, and electrical wiring used in the construction of immovable property is also not available. Case-Laws GST Tue, 09 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396808