https://www.taxtmi.com/caselaws?id=437319 Prefabricated shed construction on an RCC platform was treated as immovable property because the components, foundation, and civil work formed an integrated structure attached to the earth for permanent business use. Applying the General Clauses Act and the Transfer of Property Act, the Authority concluded that the shed had no separate movable character. On that basis, input tax credit was found inadmissible under the GST restriction on credit for construction of immovable property, including works contract services and goods or services used on own account under section 17(5)(c) and section 17(5)(d). en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437319 Prefabricated shed construction on an RCC platform was treated as immovable property because the components, foundation, and civil work formed an integrated structure attached to the earth for permanent business use. Applying the General Clauses Act and the Transfer of Property Act, the Authority concluded that the shed had no separate movable character. On that basis, input tax credit was found inadmissible under the GST restriction on credit for construction of immovable property, including works contract services and goods or services used on own account under section 17(5)(c) and section 17(5)(d). Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437319