https://www.taxtmi.com/caselaws?id=398617 The authority ruled that the landfill pit is not considered plant and machinery but a civil structure, making it ineligible for Input Tax Credit (ITC) under Section 17(5)(d) of the CGST Act, 2017. The ruling emphasized that the landfill pit involves extensive civil work, is constructed on the applicant's account, and is deemed an immovable property, thus ITC cannot be claimed. The authority referenced pending Supreme Court appeal on a similar case without further comment. en-us Fri, 11 Sep 2020 00:00:00 +0530 Thu, 19 Nov 2020 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398617 The authority ruled that the landfill pit is not considered plant and machinery but a civil structure, making it ineligible for Input Tax Credit (ITC) under Section 17(5)(d) of the CGST Act, 2017. The ruling emphasized that the landfill pit involves extensive civil work, is constructed on the applicant's account, and is deemed an immovable property, thus ITC cannot be claimed. The authority referenced pending Supreme Court appeal on a similar case without further comment. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398617