https://www.taxtmi.com/caselaws?id=777138 AAR held that the contract for supply, installation, testing and commissioning of electrical works is a composite works contract whose electrical installations assimilate into the immovable property of the factory and are not plant or machinery. Consequently GST paid on the works contract for the new factory's electrical installation is ineligible for ITC under section 17(5)(c) (and would be blocked under 17(5)(d) if treated as construction/installation). Because ITC is disallowed, the related question on timing of ITC for advance invoices is moot. en-us Mon, 18 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777138 AAR held that the contract for supply, installation, testing and commissioning of electrical works is a composite works contract whose electrical installations assimilate into the immovable property of the factory and are not plant or machinery. Consequently GST paid on the works contract for the new factory's electrical installation is ineligible for ITC under section 17(5)(c) (and would be blocked under 17(5)(d) if treated as construction/installation). Because ITC is disallowed, the related question on timing of ITC for advance invoices is moot. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777138