https://www.taxtmi.com/caselaws?id=787236 Decision addresses entitlement to input tax credit for GST paid on works contract services for constructing a permanently embedded breakwater. Applying the rule that ITC is blocked for works contract services used in construction of immovable property (excluding plant and machinery), the Authority held the breakwater to be an integrated, permanent civil structure whose constituent items lose separate character when incorporated, and therefore ITC is not available. The Authority also noted invoice classification non compliance and time limit provisions for ITC claims, and declined to rule on the contractor's supply classification under the rate notification. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 28 Feb 2026 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787236 Decision addresses entitlement to input tax credit for GST paid on works contract services for constructing a permanently embedded breakwater. Applying the rule that ITC is blocked for works contract services used in construction of immovable property (excluding plant and machinery), the Authority held the breakwater to be an integrated, permanent civil structure whose constituent items lose separate character when incorporated, and therefore ITC is not available. The Authority also noted invoice classification non compliance and time limit provisions for ITC claims, and declined to rule on the contractor's supply classification under the rate notification. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787236