https://www.taxtmi.com/article/detailed?id=13140 The Supreme Court held that mobile towers and prefabricated buildings are not permanently annexed to the earth, remain goods, serve as accessories to antennas and BTS qualifying as capital goods, and are used proximate to the provision of telecom services, therefore constituting inputs for input tax credit purposes; as such, construction-related immovable-property exclusions in the GST restrictions do not ordinarily bar input tax credit on these structures. en-us Mon, 25 Nov 2024 19:18:37 +0530 Mon, 25 Nov 2024 19:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13140 The Supreme Court held that mobile towers and prefabricated buildings are not permanently annexed to the earth, remain goods, serve as accessories to antennas and BTS qualifying as capital goods, and are used proximate to the provision of telecom services, therefore constituting inputs for input tax credit purposes; as such, construction-related immovable-property exclusions in the GST restrictions do not ordinarily bar input tax credit on these structures. Articles Goods and Services Tax - GST Mon, 25 Nov 2024 19:18:37 +0530 https://www.taxtmi.com/article/detailed?id=13140