https://www.taxtmi.com/article/detailed?id=12116 The AAAR classified the central air conditioning plant, lift, electrical fittings and fire safety extinguishers as immovable property, holding that such items are ineligible for Input Tax Credit where statutory blocking of credit applies to works contract services and attached plant and machinery in building construction. en-us Tue, 12 Dec 2023 09:55:59 +0530 Tue, 12 Dec 2023 09:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12116 The AAAR classified the central air conditioning plant, lift, electrical fittings and fire safety extinguishers as immovable property, holding that such items are ineligible for Input Tax Credit where statutory blocking of credit applies to works contract services and attached plant and machinery in building construction. Articles Goods and Services Tax - GST Tue, 12 Dec 2023 09:55:59 +0530 https://www.taxtmi.com/article/detailed?id=12116