https://www.taxtmi.com/manuals?id=7961 Section 17(5)(c) and (d) restrict input tax credit where goods or services are used for construction of immovable property other than plant and machinery, applicable when the property is capitalised, is immovable, and is not plant and machinery; "construction" includes reconstruction, renovation, additions, alterations and capitalised repairs, and "plant and machinery" means apparatus, equipment and machinery fixed by foundation or structural support used for outward supply, excluding land, buildings, telecommunication towers and certain pipelines. en-us Wed, 06 Aug 2025 16:35:00 +0530 Mon, 11 Aug 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7961 Section 17(5)(c) and (d) restrict input tax credit where goods or services are used for construction of immovable property other than plant and machinery, applicable when the property is capitalised, is immovable, and is not plant and machinery; "construction" includes reconstruction, renovation, additions, alterations and capitalised repairs, and "plant and machinery" means apparatus, equipment and machinery fixed by foundation or structural support used for outward supply, excluding land, buildings, telecommunication towers and certain pipelines. Manuals GST Wed, 06 Aug 2025 16:35:00 +0530 https://www.taxtmi.com/manuals?id=7961