https://www.taxtmi.com/caselaws?id=753502 The AAAR Gujarat dismissed an appeal regarding ITC eligibility for HVAC systems. The appellant contracted for supply, installation, and commissioning of air conditioning, cooling, and ventilation systems for their factory. The AAAR held that once installed through works contract services, these systems become part of the building and constitute immovable property, ceasing to be plant and machinery. Consequently, ITC was blocked under Section 17(5)(c) of CGST Act, 2017, as the systems were supplied through works contract services for construction of immovable property. The appeal was dismissed. en-us Wed, 29 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753502 The AAAR Gujarat dismissed an appeal regarding ITC eligibility for HVAC systems. The appellant contracted for supply, installation, and commissioning of air conditioning, cooling, and ventilation systems for their factory. The AAAR held that once installed through works contract services, these systems become part of the building and constitute immovable property, ceasing to be plant and machinery. Consequently, ITC was blocked under Section 17(5)(c) of CGST Act, 2017, as the systems were supplied through works contract services for construction of immovable property. The appeal was dismissed. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753502