https://www.taxtmi.com/forum/issue?id=120849 Input tax credit under section 17(5)(d) is restricted for goods or services used for construction of an immovable property on own account, but an outright purchase of an existing pre-fabricated structure on an "as is where is" basis without further construction may be distinguishable. The issue depends mainly on whether the structure is movable or immovable and whether it is used for construction. If the structure is demonstrably movable, ITC may remain available; if it is treated as immovable property, the restriction may still be applied. en-us Fri, 03 Apr 2026 13:16:39 +0530 Thu, 09 Apr 2026 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120849 Input tax credit under section 17(5)(d) is restricted for goods or services used for construction of an immovable property on own account, but an outright purchase of an existing pre-fabricated structure on an "as is where is" basis without further construction may be distinguishable. The issue depends mainly on whether the structure is movable or immovable and whether it is used for construction. If the structure is demonstrably movable, ITC may remain available; if it is treated as immovable property, the restriction may still be applied. Discussion-Forum GST Fri, 03 Apr 2026 13:16:39 +0530 https://www.taxtmi.com/forum/issue?id=120849