https://www.taxtmi.com/article/detailed?id=15082 The Supreme Court held that telecommunication towers are movable goods because they are manufactured off-site, assembled on-site, can be dismantled without structural damage, and are fixed only for operational stability. The statutory exclusion of towers from the definition of plant and machinery does not automatically render them immovable; towers must independently satisfy immovability tests of annexation, intent, functionality, permanency and marketability before input tax credit can be denied under Section 17(5). en-us Sat, 13 Sep 2025 08:47:41 +0530 Sat, 13 Sep 2025 08:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15082 The Supreme Court held that telecommunication towers are movable goods because they are manufactured off-site, assembled on-site, can be dismantled without structural damage, and are fixed only for operational stability. The statutory exclusion of towers from the definition of plant and machinery does not automatically render them immovable; towers must independently satisfy immovability tests of annexation, intent, functionality, permanency and marketability before input tax credit can be denied under Section 17(5). Articles Goods and Services Tax - GST Sat, 13 Sep 2025 08:47:41 +0530 https://www.taxtmi.com/article/detailed?id=15082