https://www.taxtmi.com/caselaws?id=293177 The Authority concluded that the Input Tax Credit (ITC) of GST paid on goods and services, including a Sewage Treatment Plant, Fire-fighting system, and electrical installations, is not admissible under Section 17(5) of the CGST Act, 2017. The decision was based on the classification of these items as part of a works contract and construction-related goods, which are considered immovable property. Consequently, ITC is disallowed as these goods and services are permanently attached to the building and do not qualify as plant and machinery. en-us Fri, 19 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293177 The Authority concluded that the Input Tax Credit (ITC) of GST paid on goods and services, including a Sewage Treatment Plant, Fire-fighting system, and electrical installations, is not admissible under Section 17(5) of the CGST Act, 2017. The decision was based on the classification of these items as part of a works contract and construction-related goods, which are considered immovable property. Consequently, ITC is disallowed as these goods and services are permanently attached to the building and do not qualify as plant and machinery. Case-Laws GST Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293177