https://www.taxtmi.com/highlights?id=54121 Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected frequently. They are meant to be permanently fixed to earth but whenever the need arises the applicant may remove them and re-erect - the applicant would not use the paver blocks as in the subject case with an intention to remove it and use the same as a movable property. - The subject goods would qualify as immovable property - No ITC en-us Tue, 21 Jul 2020 11:20:27 +0530 Tue, 21 Jul 2020 11:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54121 Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected frequently. They are meant to be permanently fixed to earth but whenever the need arises the applicant may remove them and re-erect - the applicant would not use the paver blocks as in the subject case with an intention to remove it and use the same as a movable property. - The subject goods would qualify as immovable property - No ITC Highlights GST Tue, 21 Jul 2020 11:20:27 +0530 https://www.taxtmi.com/highlights?id=54121