https://www.taxtmi.com/article/detailed?id=17262 Input tax credit for telecommunication towers requires a prior determination of whether the particular tower is movable or immovable property. Exclusion of towers from plant and machinery does not itself deem them immovable or independently trigger blocked credit. Classification depends on annexation, intention, functionality, permanence, dismantlability, relocation and marketability. Foundations and bolts used for stability are not conclusive of permanent attachment. The blocked-credit provision applies only after immovability is established, and claims should be supported by technical and operational evidence demonstrating that tower components can be dismantled, transported and reassembled without losing their essential character. en-us Mon, 24 Aug 2026 08:35:44 +0530 Mon, 24 Aug 2026 08:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17262 Input tax credit for telecommunication towers requires a prior determination of whether the particular tower is movable or immovable property. Exclusion of towers from plant and machinery does not itself deem them immovable or independently trigger blocked credit. Classification depends on annexation, intention, functionality, permanence, dismantlability, relocation and marketability. Foundations and bolts used for stability are not conclusive of permanent attachment. The blocked-credit provision applies only after immovability is established, and claims should be supported by technical and operational evidence demonstrating that tower components can be dismantled, transported and reassembled without losing their essential character. Articles Goods and Services Tax - GST Mon, 24 Aug 2026 08:35:44 +0530 https://www.taxtmi.com/article/detailed?id=17262