https://www.taxtmi.com/forum/issue?id=119163 Characterisation of a houseboat as movable or immovable governs Input Tax Credit eligibility under Section 17(5). The key test is permanency and attachment-whether the houseboat can be removed without damage or is immobilised and integrated with site and services. IGST place-of-supply rules distinguish boats from immovable property and a CBIC circular clarifies related exclusions; however, foreign decisions finding immovability where a houseboat is permanently fixed show the factual inquiry can yield a contrary result. en-us Wed, 19 Jun 2024 09:35:17 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119163 Characterisation of a houseboat as movable or immovable governs Input Tax Credit eligibility under Section 17(5). The key test is permanency and attachment-whether the houseboat can be removed without damage or is immobilised and integrated with site and services. IGST place-of-supply rules distinguish boats from immovable property and a CBIC circular clarifies related exclusions; however, foreign decisions finding immovability where a houseboat is permanently fixed show the factual inquiry can yield a contrary result. Discussion-Forum GST Wed, 19 Jun 2024 09:35:17 +0530 https://www.taxtmi.com/forum/issue?id=119163