https://www.taxtmi.com/article/detailed?id=15294 Input tax credit on wires, cables and electrical transmission equipment installed outside factory premises is available where the statutory conditions for credit are met and the assets are characterised as plant and machinery rather than immovable property; transfer of such assets to a third party for maintenance does not by itself defeat initial credit entitlement, although separate reversal obligations may arise under applicable provisions. en-us Wed, 29 Oct 2025 08:31:22 +0530 Wed, 29 Oct 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15294 Input tax credit on wires, cables and electrical transmission equipment installed outside factory premises is available where the statutory conditions for credit are met and the assets are characterised as plant and machinery rather than immovable property; transfer of such assets to a third party for maintenance does not by itself defeat initial credit entitlement, although separate reversal obligations may arise under applicable provisions. Articles Goods and Services Tax - GST Wed, 29 Oct 2025 08:31:22 +0530 https://www.taxtmi.com/article/detailed?id=15294