https://www.taxtmi.com/forum/issue?id=118305 Availability of input tax credit on a transformer and its associated poles, wiring and civil fittings turns on whether those items qualify as plant and machinery under the GST explanation-i.e., apparatus fixed to earth by foundation or structural support, with such foundations included-versus being excluded as building or other civil structures; eligibility also depends on factual factors and contractual characterisation and remains a contentious, fact-specific question. en-us Thu, 29 Dec 2022 19:53:36 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118305 Availability of input tax credit on a transformer and its associated poles, wiring and civil fittings turns on whether those items qualify as plant and machinery under the GST explanation-i.e., apparatus fixed to earth by foundation or structural support, with such foundations included-versus being excluded as building or other civil structures; eligibility also depends on factual factors and contractual characterisation and remains a contentious, fact-specific question. Discussion-Forum GST Thu, 29 Dec 2022 19:53:36 +0530 https://www.taxtmi.com/forum/issue?id=118305