https://www.taxtmi.com/article/detailed?id=13341 Applying tests of permanency, annexation, functionality and marketability, telecommunication towers are intrinsically movable: their fixation to concrete bases supplies operational stability and is not intended as permanent annexation to land, they can be dismantled, relocated and sold, and therefore do not qualify as immovable property that would attract the GST restriction on input tax credit for inputs used in construction of immovable property. The exclusion of towers from the definition of plant and machinery does not, by itself, render them immovable. en-us Fri, 17 Jan 2025 10:47:25 +0530 Fri, 17 Jan 2025 10:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13341 Applying tests of permanency, annexation, functionality and marketability, telecommunication towers are intrinsically movable: their fixation to concrete bases supplies operational stability and is not intended as permanent annexation to land, they can be dismantled, relocated and sold, and therefore do not qualify as immovable property that would attract the GST restriction on input tax credit for inputs used in construction of immovable property. The exclusion of towers from the definition of plant and machinery does not, by itself, render them immovable. Articles Goods and Services Tax - GST Fri, 17 Jan 2025 10:47:25 +0530 https://www.taxtmi.com/article/detailed?id=13341