https://www.taxtmi.com/caselaws?id=440251 The AAAR held that an integrated factory building is not plant and machinery, but an overhead crane fixed in factory premises qualifies as plant and machinery under HSN 8426. The crane falls under Chapter 84 dealing with machinery and is taxable at 18% GST. Per Section 17 explanation of CGST Act, plant and machinery includes apparatus fixed to earth by foundation or structural support for making outward supply. Only the structural support erected for the overhead crane qualifies as plant and machinery, making the appellant eligible for proportionate input tax credit on such structural support, subject to conditions under Section 17(5)(c) and (d). Input tax credit is denied for other civil structures like side walls and roof of the integrated factory building. en-us Mon, 17 Apr 2023 00:00:00 +0530 Sat, 16 May 2026 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440251 The AAAR held that an integrated factory building is not plant and machinery, but an overhead crane fixed in factory premises qualifies as plant and machinery under HSN 8426. The crane falls under Chapter 84 dealing with machinery and is taxable at 18% GST. Per Section 17 explanation of CGST Act, plant and machinery includes apparatus fixed to earth by foundation or structural support for making outward supply. Only the structural support erected for the overhead crane qualifies as plant and machinery, making the appellant eligible for proportionate input tax credit on such structural support, subject to conditions under Section 17(5)(c) and (d). Input tax credit is denied for other civil structures like side walls and roof of the integrated factory building. Case-Laws GST Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440251