https://www.taxtmi.com/caselaws?id=403423 A structure such as a hall, pandal or shamiana erected with iron and steel pillars, nuts and bolts and a foundation was treated as immovable property for GST purposes because the annexation, civil foundation and intended beneficial enjoyment indicated permanence rather than a detachable installation. Once classified as immovable property, the iron and steel materials used for its construction attracted the credit restriction in section 17(5)(d), which blocks input tax credit on goods used for construction of immovable property on own account other than plant or machinery. The related input tax credit was therefore held inadmissible. en-us Sun, 21 Jun 2020 00:00:00 +0530 Sat, 22 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403423 A structure such as a hall, pandal or shamiana erected with iron and steel pillars, nuts and bolts and a foundation was treated as immovable property for GST purposes because the annexation, civil foundation and intended beneficial enjoyment indicated permanence rather than a detachable installation. Once classified as immovable property, the iron and steel materials used for its construction attracted the credit restriction in section 17(5)(d), which blocks input tax credit on goods used for construction of immovable property on own account other than plant or machinery. The related input tax credit was therefore held inadmissible. Case-Laws GST Sun, 21 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403423