https://www.taxtmi.com/caselaws?id=753405 The Tamil Nadu AAR held that a rotary car parking system is immovable property, not plant and machinery, making Input Tax Credit inadmissible under Section 17(5)(d) of CGST Act 2017. The system requires specific foundation and permanent steel structure installation on the applicant's land with no intention to relocate. The AAR classified it as construction/addition to existing immovable property rather than movable machinery, falling outside plant and machinery exemptions, thereby denying ITC eligibility for the parking system installation. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 05 May 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753405 The Tamil Nadu AAR held that a rotary car parking system is immovable property, not plant and machinery, making Input Tax Credit inadmissible under Section 17(5)(d) of CGST Act 2017. The system requires specific foundation and permanent steel structure installation on the applicant's land with no intention to relocate. The AAR classified it as construction/addition to existing immovable property rather than movable machinery, falling outside plant and machinery exemptions, thereby denying ITC eligibility for the parking system installation. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753405