https://www.taxtmi.com/caselaws?id=763418 The HC held that telecommunication towers are movable property and do not qualify as immovable property under Section 17(5) of the CGST Act. Relying on the SC's decision in Bharti Airtel, the court found that towers can be dismantled and are not permanently attached to the earth. The exclusion of telecommunication towers from the definition of plant and machinery does not imply they are immovable property. Consequently, telecommunication towers do not fall within the scope of Section 17(5)(d), which restricts input tax credit on immovable property. The denial of input tax credit on telecommunication towers was quashed, and the appeal was allowed. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 12 Aug 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763418 The HC held that telecommunication towers are movable property and do not qualify as immovable property under Section 17(5) of the CGST Act. Relying on the SC's decision in Bharti Airtel, the court found that towers can be dismantled and are not permanently attached to the earth. The exclusion of telecommunication towers from the definition of plant and machinery does not imply they are immovable property. Consequently, telecommunication towers do not fall within the scope of Section 17(5)(d), which restricts input tax credit on immovable property. The denial of input tax credit on telecommunication towers was quashed, and the appeal was allowed. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763418