https://www.taxtmi.com/caselaws?id=766176 AAR held that input tax credit is not available for goods and services used to increase the height of a tailing dam for disposal and treatment of hazardous mining waste. The authority found tailing dams are immovable civil structures, not plant or machinery, and serve as storage facilities rather than being integral to core mineral-processing operations. Consequently, such expenditures fall within the exclusions under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017, and are ineligible for ITC. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 04 Nov 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766176 AAR held that input tax credit is not available for goods and services used to increase the height of a tailing dam for disposal and treatment of hazardous mining waste. The authority found tailing dams are immovable civil structures, not plant or machinery, and serve as storage facilities rather than being integral to core mineral-processing operations. Consequently, such expenditures fall within the exclusions under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017, and are ineligible for ITC. Case-Laws GST Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766176