https://www.taxtmi.com/article/detailed?id=14894 ITC is admissible on the mall's rooftop solar plant because the electricity generated is used exclusively for taxable common area maintenance services, the installation qualifies as plant and machinery and as capital goods given its mode of fixation and dismantlability, it is not immovable property, and no proportionate reversal for exempt supplies is attracted, permitting full ITC in terms of eligibility and apportionment provisions. en-us Tue, 29 Jul 2025 08:32:48 +0530 Tue, 29 Jul 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14894 ITC is admissible on the mall's rooftop solar plant because the electricity generated is used exclusively for taxable common area maintenance services, the installation qualifies as plant and machinery and as capital goods given its mode of fixation and dismantlability, it is not immovable property, and no proportionate reversal for exempt supplies is attracted, permitting full ITC in terms of eligibility and apportionment provisions. Articles Goods and Services Tax - GST Tue, 29 Jul 2025 08:32:48 +0530 https://www.taxtmi.com/article/detailed?id=14894