https://www.taxtmi.com/article/detailed?id=15230 ITC eligibility for GST on prefabricated buildings depends on whether a PEB is treated as immovable property or as plant and machinery. The AAR treated installation and erection of a PEB as creating immovable property, blocking ITC under the statutory bar for works contracts and construction-related inputs, while taxpayers may rely on HSN classification, movability indicia, engineer certifications and contractual terms to support ITC claims and consider administrative alternatives such as claiming under protest or seeking refunds. en-us Mon, 13 Oct 2025 08:55:09 +0530 Mon, 13 Oct 2025 08:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15230 ITC eligibility for GST on prefabricated buildings depends on whether a PEB is treated as immovable property or as plant and machinery. The AAR treated installation and erection of a PEB as creating immovable property, blocking ITC under the statutory bar for works contracts and construction-related inputs, while taxpayers may rely on HSN classification, movability indicia, engineer certifications and contractual terms to support ITC claims and consider administrative alternatives such as claiming under protest or seeking refunds. Articles Goods and Services Tax - GST Mon, 13 Oct 2025 08:55:09 +0530 https://www.taxtmi.com/article/detailed?id=15230