https://www.taxtmi.com/caselaws?id=444250 AAAR Gujarat dismissed the appeal regarding blocked input tax credit for construction of new administrative office. The authority held that central air conditioning plant, lift, electrical fittings, and fire safety extinguishers become immovable property upon installation through works contract services, thus blocking ITC under Section 17(5)(c) of CGST Act. Architect and interior designer fees were blocked under Section 17(5)(d) as construction-related services. However, roof solar plant qualified as plant and machinery, not immovable property, making ITC eligible as it wasn't permanently fastened to the building. en-us Wed, 04 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444250 AAAR Gujarat dismissed the appeal regarding blocked input tax credit for construction of new administrative office. The authority held that central air conditioning plant, lift, electrical fittings, and fire safety extinguishers become immovable property upon installation through works contract services, thus blocking ITC under Section 17(5)(c) of CGST Act. Architect and interior designer fees were blocked under Section 17(5)(d) as construction-related services. However, roof solar plant qualified as plant and machinery, not immovable property, making ITC eligible as it wasn't permanently fastened to the building. Case-Laws GST Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444250