https://www.taxtmi.com/article/detailed?id=13014 The legislature's distinct use of the expression plant or machinery requires a different meaning from the defined plant and machinery; works contract services for construction of immovable property are excluded from ITC except where the construction qualifies as a plant or machinery or where the service is an input to further works contract supply, and the functionality of the building in the taxpayer's business must be tested to determine whether ITC is available. en-us Mon, 14 Oct 2024 09:02:23 +0530 Mon, 14 Oct 2024 09:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13014 The legislature's distinct use of the expression plant or machinery requires a different meaning from the defined plant and machinery; works contract services for construction of immovable property are excluded from ITC except where the construction qualifies as a plant or machinery or where the service is an input to further works contract supply, and the functionality of the building in the taxpayer's business must be tested to determine whether ITC is available. Articles Goods and Services Tax - GST Mon, 14 Oct 2024 09:02:23 +0530 https://www.taxtmi.com/article/detailed?id=13014