https://www.taxtmi.com/manuals?id=6127 The commentary explains that the legislature's distinct use of the phrases plant or machinery and plant and machinery means they should not be equated; the narrower explanatory definition excluding buildings cannot be mechanically applied to the clause using "plant or machinery." It urges application of the functionality test-whether a building serves special technical requirements-to determine if a building qualifies as a plant for the GST exception concerning construction of immovable property on a taxable person's own account. en-us Fri, 29 Nov 2024 15:47:00 +0530 Tue, 10 Jun 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6127 The commentary explains that the legislature's distinct use of the phrases plant or machinery and plant and machinery means they should not be equated; the narrower explanatory definition excluding buildings cannot be mechanically applied to the clause using "plant or machinery." It urges application of the functionality test-whether a building serves special technical requirements-to determine if a building qualifies as a plant for the GST exception concerning construction of immovable property on a taxable person's own account. Manuals GST Fri, 29 Nov 2024 15:47:00 +0530 https://www.taxtmi.com/manuals?id=6127