https://www.taxtmi.com/caselaws?id=775112 The AAR-Kerala ruled that a rooftop solar power plant installed at commercial premises qualifies as "plant and machinery" under Section 17(6) of CGST Act, 2017, making it eligible for input tax credit (ITC). The solar plant, comprising panels, inverters, and consumables bolted to rooftops and parking areas, satisfied the legal test of being "fixed to earth by foundation or structural support." Since the solar-generated electricity was used internally for mall operations like lighting, air-conditioning, and elevators rather than being supplied to tenants, no exempt supply arose under Section 17(2). The applicant was held eligible for full ITC on the solar plant, subject to fulfilling other conditions under Section 16 of CGST Act. en-us Mon, 19 May 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775112 The AAR-Kerala ruled that a rooftop solar power plant installed at commercial premises qualifies as "plant and machinery" under Section 17(6) of CGST Act, 2017, making it eligible for input tax credit (ITC). The solar plant, comprising panels, inverters, and consumables bolted to rooftops and parking areas, satisfied the legal test of being "fixed to earth by foundation or structural support." Since the solar-generated electricity was used internally for mall operations like lighting, air-conditioning, and elevators rather than being supplied to tenants, no exempt supply arose under Section 17(2). The applicant was held eligible for full ITC on the solar plant, subject to fulfilling other conditions under Section 16 of CGST Act. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775112