https://www.taxtmi.com/caselaws?id=785297 Input tax credit for electrical installations in factory expansion was held inapplicable because such installations do not qualify as plant and machinery under the explanation to Section 17(5) of the CGST Act; therefore GST paid on those installations is blocked under the input tax credit exclusion. The installations (LT panels, bus-ducts, wiring, lighting, lightning protection and associated civil works) were characterised as forming part of immovable property by annexation and permanent enjoyment, not as discrete apparatus, equipment or machinery, and accordingly ITC on related supplies is unavailable. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 11:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785297 Input tax credit for electrical installations in factory expansion was held inapplicable because such installations do not qualify as plant and machinery under the explanation to Section 17(5) of the CGST Act; therefore GST paid on those installations is blocked under the input tax credit exclusion. The installations (LT panels, bus-ducts, wiring, lighting, lightning protection and associated civil works) were characterised as forming part of immovable property by annexation and permanent enjoyment, not as discrete apparatus, equipment or machinery, and accordingly ITC on related supplies is unavailable. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785297