https://www.taxtmi.com/forum/issue?id=120156 Transformers, substations, electrical panels and internal cabling fixed to earth within factory premises and directly serving the manufacturing process qualify as plant and machinery and therefore permit input tax credit. The retrospective amendment clarifies that fixed equipment integral to production is not excluded from ITC, while external civil structures, pipelines and telecom towers remain excluded. en-us Tue, 17 Jun 2025 18:34:52 +0530 Wed, 18 Jun 2025 19:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120156 Transformers, substations, electrical panels and internal cabling fixed to earth within factory premises and directly serving the manufacturing process qualify as plant and machinery and therefore permit input tax credit. The retrospective amendment clarifies that fixed equipment integral to production is not excluded from ITC, while external civil structures, pipelines and telecom towers remain excluded. Discussion-Forum GST Tue, 17 Jun 2025 18:34:52 +0530 https://www.taxtmi.com/forum/issue?id=120156