https://www.taxtmi.com/forum/issue?id=120849 Input tax credit on a pre-fabricated structure purchased on an "as is where is" basis turns on whether the recipient used the goods for construction of an immovable property under Section 17(5)(d). If no fresh construction is undertaken and the asset can be shown to be movable or plant and machinery, credit may be available subject to normal conditions. If the structure is treated as immovable property after installation, the credit restriction may still be invoked, making documentation on movability and fixation critical. en-us Fri, 03 Apr 2026 13:16:39 +0530 Wed, 29 Apr 2026 12:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120849 Input tax credit on a pre-fabricated structure purchased on an "as is where is" basis turns on whether the recipient used the goods for construction of an immovable property under Section 17(5)(d). If no fresh construction is undertaken and the asset can be shown to be movable or plant and machinery, credit may be available subject to normal conditions. If the structure is treated as immovable property after installation, the credit restriction may still be invoked, making documentation on movability and fixation critical. Discussion-Forum GST Fri, 03 Apr 2026 13:16:39 +0530 https://www.taxtmi.com/forum/issue?id=120849