https://www.taxtmi.com/caselaws?id=415845 A landfill pit constructed for hazardous waste disposal was treated as immovable property because it is an engineered pit embedded in the earth with lining and leachate treatment arrangements. The Authority construed "plant and machinery" under GST as an exhaustive definition and held that the exclusion of land, building and civil structures applies for section 17(5)(d) as well. Income-tax meanings of "plant" were held inapplicable in the GST context, so the pit was classified as a civil structure, not apparatus or machinery. Input tax credit was therefore blocked under section 17(5)(d). en-us Mon, 13 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415845 A landfill pit constructed for hazardous waste disposal was treated as immovable property because it is an engineered pit embedded in the earth with lining and leachate treatment arrangements. The Authority construed "plant and machinery" under GST as an exhaustive definition and held that the exclusion of land, building and civil structures applies for section 17(5)(d) as well. Income-tax meanings of "plant" were held inapplicable in the GST context, so the pit was classified as a civil structure, not apparatus or machinery. Input tax credit was therefore blocked under section 17(5)(d). Case-Laws GST Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415845