https://www.taxtmi.com/caselaws?id=448260 AAR Gujarat ruled that a rooftop solar system with installation and commissioning constitutes plant and machinery rather than immovable property under GST law. The solar plant, affixed to the building roof but not embedded to earth, generates electricity used captively in manufacturing welding wires. Since it is not permanently fastened and is capitalized as plant and machinery, it does not fall under blocked credit provisions of section 17(5)(d) of CGST Act 2017. The applicant is eligible for input tax credit on the rooftop solar system. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448260 AAR Gujarat ruled that a rooftop solar system with installation and commissioning constitutes plant and machinery rather than immovable property under GST law. The solar plant, affixed to the building roof but not embedded to earth, generates electricity used captively in manufacturing welding wires. Since it is not permanently fastened and is capitalized as plant and machinery, it does not fall under blocked credit provisions of section 17(5)(d) of CGST Act 2017. The applicant is eligible for input tax credit on the rooftop solar system. Case-Laws GST Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448260