https://www.taxtmi.com/forum/issue?id=118807 Input tax credit on goods and services used to construct rainwater storage pits is blocked because the pits are an immovable property (other than plant and machinery); this includes works contract services for such construction and goods or services received for construction on one's own account, and statutory obligation to install does not make the credit available. en-us Sat, 14 Oct 2023 14:11:56 +0530 Thu, 23 Jan 2025 14:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118807 Input tax credit on goods and services used to construct rainwater storage pits is blocked because the pits are an immovable property (other than plant and machinery); this includes works contract services for such construction and goods or services received for construction on one's own account, and statutory obligation to install does not make the credit available. Discussion-Forum GST Sat, 14 Oct 2023 14:11:56 +0530 https://www.taxtmi.com/forum/issue?id=118807