https://www.taxtmi.com/article/detailed?id=10040 The ruling addresses whether taxes on procurement and installation of building systems qualify as input tax credit or are excluded as supplies for construction of immovable property. It applies the statutory restriction on blocked credits against the general entitlement to input tax credit, interprets the scope of plant and machinery versus civil structures, and sets the legal threshold that items must be discrete and fixed to the earth by foundation or structural support to qualify as plant or machinery and escape the exclusion. en-us Wed, 13 Oct 2021 10:32:50 +0530 Wed, 13 Oct 2021 10:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10040 The ruling addresses whether taxes on procurement and installation of building systems qualify as input tax credit or are excluded as supplies for construction of immovable property. It applies the statutory restriction on blocked credits against the general entitlement to input tax credit, interprets the scope of plant and machinery versus civil structures, and sets the legal threshold that items must be discrete and fixed to the earth by foundation or structural support to qualify as plant or machinery and escape the exclusion. Articles Goods and Services Tax - GST Wed, 13 Oct 2021 10:32:50 +0530 https://www.taxtmi.com/article/detailed?id=10040