https://www.taxtmi.com/caselaws?id=785298 GST paid on supply and installation of firefighting systems and public health equipment for a factory expansion is ineligible as input tax credit because such installations, being permanently fastened and assimilated into the building, constitute immovable property and do not qualify as plant and machinery used for making outward supplies; consequently GST on the composite works contract is blocked under the statutory exclusions for goods and services forming part of immovable property and for construction services, and therefore ITC on advance invoices for the specific contract cannot be claimed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 11:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785298 GST paid on supply and installation of firefighting systems and public health equipment for a factory expansion is ineligible as input tax credit because such installations, being permanently fastened and assimilated into the building, constitute immovable property and do not qualify as plant and machinery used for making outward supplies; consequently GST on the composite works contract is blocked under the statutory exclusions for goods and services forming part of immovable property and for construction services, and therefore ITC on advance invoices for the specific contract cannot be claimed. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785298