https://www.taxtmi.com/caselaws?id=786500 A cross-country underground natural gas pipeline laid outside the factory premises was treated as immovable property and excluded from plant and machinery under GST because it was permanently annexed to earth and not an apparatus, equipment or machinery in common parlance. On that basis, input tax credit on goods, pipes, fittings and works contract services used for its construction and laying was blocked: works contract services fell within the restriction on immovable property other than plant and machinery, and goods or services used on own account were also hit by the blocked-credit provisions. The general business-use condition did not override these express restrictions. en-us Thu, 15 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786500 A cross-country underground natural gas pipeline laid outside the factory premises was treated as immovable property and excluded from plant and machinery under GST because it was permanently annexed to earth and not an apparatus, equipment or machinery in common parlance. On that basis, input tax credit on goods, pipes, fittings and works contract services used for its construction and laying was blocked: works contract services fell within the restriction on immovable property other than plant and machinery, and goods or services used on own account were also hit by the blocked-credit provisions. The general business-use condition did not override these express restrictions. Case-Laws GST Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786500