https://www.taxtmi.com/caselaws?id=770828 The AAR Gujarat ruled that ITC on inputs, input services, and capital goods used in constructing a Pre-Engineered Building with overhead crane support in an integrated factory is blocked under section 17(5)(c) and (d). Following SC precedent in Safari Retreats, the authority held that construction services for immovable property do not qualify for ITC as they fall outside the plant and machinery exception. The ruling specifically denied proportionate ITC on steel, cement, installation services, and capital goods like rails and electrification, as these become embedded in civil structures constituting immovable property. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770828 The AAR Gujarat ruled that ITC on inputs, input services, and capital goods used in constructing a Pre-Engineered Building with overhead crane support in an integrated factory is blocked under section 17(5)(c) and (d). Following SC precedent in Safari Retreats, the authority held that construction services for immovable property do not qualify for ITC as they fall outside the plant and machinery exception. The ruling specifically denied proportionate ITC on steel, cement, installation services, and capital goods like rails and electrification, as these become embedded in civil structures constituting immovable property. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770828