https://www.taxtmi.com/caselaws?id=418793 The AAR Rajasthan ruled that a solar power generating plant installed on the applicant's rooftop qualifies as plant and machinery under Section 17(5) explanation of the CGST Act, despite being constructed on immovable property. The Authority held that while the installation involves construction work that would normally attract blocked credit under Section 17(5)(d), the solar plant itself constitutes machinery used for business purposes. Therefore, the applicant is entitled to input tax credit on inputs, capital goods, and services related to setting up the solar power plant for captive consumption, as the restriction on immovable property does not apply to plant and machinery. en-us Mon, 13 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418793 The AAR Rajasthan ruled that a solar power generating plant installed on the applicant's rooftop qualifies as plant and machinery under Section 17(5) explanation of the CGST Act, despite being constructed on immovable property. The Authority held that while the installation involves construction work that would normally attract blocked credit under Section 17(5)(d), the solar plant itself constitutes machinery used for business purposes. Therefore, the applicant is entitled to input tax credit on inputs, capital goods, and services related to setting up the solar power plant for captive consumption, as the restriction on immovable property does not apply to plant and machinery. Case-Laws GST Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418793