https://www.taxtmi.com/forum/issue?id=119933 ITC on electrical wires, goods and a transformer for a granite quarry is allowable if those items qualify as plant and machinery rather than parts of a civil structure; installations directly used in extraction/manufacturing are treated as plant and machinery and attract ITC, but the taxpayer must demonstrate with invoices, site photos and technical notes that no immovable civil structure was created and that the equipment is integral to quarry operations. en-us Sat, 26 Apr 2025 19:57:44 +0530 Sun, 27 Apr 2025 16:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119933 ITC on electrical wires, goods and a transformer for a granite quarry is allowable if those items qualify as plant and machinery rather than parts of a civil structure; installations directly used in extraction/manufacturing are treated as plant and machinery and attract ITC, but the taxpayer must demonstrate with invoices, site photos and technical notes that no immovable civil structure was created and that the equipment is integral to quarry operations. Discussion-Forum GST Sat, 26 Apr 2025 19:57:44 +0530 https://www.taxtmi.com/forum/issue?id=119933