https://www.taxtmi.com/forum/issue?id=119838 Availability of input tax credit on construction of a swimming pool depends on whether the pool is treated as immovable property or qualifies as plant and machinery; a retrospective amendment to Section 17(5)(d) has expanded the statutory bar on ITC for immovable property, reducing reliance on earlier judicial tests and likely causing departments to deny credit for pools and similar civil structures despite business use. en-us Mon, 07 Apr 2025 18:53:51 +0530 Wed, 23 Apr 2025 08:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119838 Availability of input tax credit on construction of a swimming pool depends on whether the pool is treated as immovable property or qualifies as plant and machinery; a retrospective amendment to Section 17(5)(d) has expanded the statutory bar on ITC for immovable property, reducing reliance on earlier judicial tests and likely causing departments to deny credit for pools and similar civil structures despite business use. Discussion-Forum GST Mon, 07 Apr 2025 18:53:51 +0530 https://www.taxtmi.com/forum/issue?id=119838