https://www.taxtmi.com/forum/issue?id=117581 ITC availability on pre-fabricated structures depends on classification as immovable property. If characterised as immovable and capitalised, credit is generally disallowed under the blocked credit principle; if dismantlable and not capitalised as part of immovable property, credit may be claimable. Factual tests of permanence, intended use, and accounting treatment control the outcome; advance rulings have tended to deny credit, and practitioners suggest tactical measures such as claiming but not utilising credit, reversing under protest, or seeking refunds while pursuing appellate remedies. en-us Wed, 20 Oct 2021 19:02:09 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117581 ITC availability on pre-fabricated structures depends on classification as immovable property. If characterised as immovable and capitalised, credit is generally disallowed under the blocked credit principle; if dismantlable and not capitalised as part of immovable property, credit may be claimable. Factual tests of permanence, intended use, and accounting treatment control the outcome; advance rulings have tended to deny credit, and practitioners suggest tactical measures such as claiming but not utilising credit, reversing under protest, or seeking refunds while pursuing appellate remedies. Discussion-Forum GST Wed, 20 Oct 2021 19:02:09 +0530 https://www.taxtmi.com/forum/issue?id=117581