https://www.taxtmi.com/article/detailed?id=17166 Input tax credit for telecommunication towers requires a prior determination of whether the tower is immovable property. Exclusion of telecom towers from the statutory definition of plant and machinery does not itself establish immovability. Construction-related blocked-credit provisions apply only where goods, services or works contract services relate to construction of immovable property. Immutability depends on annexation, purpose, intention, functionality, permanence, dismantling capability and marketability. Towers fixed for operational stability may retain their movable character if they can be dismantled, relocated, reassembled and sold without losing their essential identity. en-us Wed, 12 Aug 2026 08:22:39 +0530 Wed, 12 Aug 2026 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17166 Input tax credit for telecommunication towers requires a prior determination of whether the tower is immovable property. Exclusion of telecom towers from the statutory definition of plant and machinery does not itself establish immovability. Construction-related blocked-credit provisions apply only where goods, services or works contract services relate to construction of immovable property. Immutability depends on annexation, purpose, intention, functionality, permanence, dismantling capability and marketability. Towers fixed for operational stability may retain their movable character if they can be dismantled, relocated, reassembled and sold without losing their essential identity. Articles Goods and Services Tax - GST Wed, 12 Aug 2026 08:22:39 +0530 https://www.taxtmi.com/article/detailed?id=17166