https://www.taxtmi.com/caselaws?id=398617 A landfill pit built for hazardous waste treatment and disposal was treated as an immovable civil structure, not plant and machinery. The authority applied the input tax credit bar for goods or services used in construction of immovable property on own account, noting that plant and machinery covers apparatus, equipment or machinery fixed to earth, but excludes land, building and other civil structures. As the pit comprised earthwork, liners, drainage, leachate collection, monitoring and closure systems, it was held to be civil engineering work rather than machinery. Input tax credit on its construction was therefore not available. en-us Fri, 11 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398617 A landfill pit built for hazardous waste treatment and disposal was treated as an immovable civil structure, not plant and machinery. The authority applied the input tax credit bar for goods or services used in construction of immovable property on own account, noting that plant and machinery covers apparatus, equipment or machinery fixed to earth, but excludes land, building and other civil structures. As the pit comprised earthwork, liners, drainage, leachate collection, monitoring and closure systems, it was held to be civil engineering work rather than machinery. Input tax credit on its construction was therefore not available. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398617