https://www.taxtmi.com/caselaws?id=753405 A rotary parking system proposed on a fixed foundation with structural support was treated as immovable property because it was intended for permanent beneficial enjoyment of the premises and could not be shifted without dismantling and re-erection. On that basis, the Authority held that it was a civil structure and did not qualify as plant and machinery. As a result, input tax credit on the supply and installation of the system was barred under the GST blocked-credit rule for construction of immovable property on own account, and the plant-and-machinery exception did not apply. 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 A rotary parking system proposed on a fixed foundation with structural support was treated as immovable property because it was intended for permanent beneficial enjoyment of the premises and could not be shifted without dismantling and re-erection. On that basis, the Authority held that it was a civil structure and did not qualify as plant and machinery. As a result, input tax credit on the supply and installation of the system was barred under the GST blocked-credit rule for construction of immovable property on own account, and the plant-and-machinery exception did not apply. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753405