https://www.taxtmi.com/article/detailed?id=17262 Input tax credit on telecommunication towers under Section 17(5)(d) depends first on whether the particular tower is movable or immovable property. Exclusion from "plant and machinery" does not itself deem a tower immovable. Classification requires examination of annexation, intention, functionality, permanence, dismantlability, relocation, and marketability. Towers capable of dismantling, transport, and reassembly without losing identity may remain movable despite foundations or supports. Only after immovability is established can the blocked-credit provision apply. The approach is fact-dependent and requires technical evidence of the tower's design, installation, and relocatability. en-us Mon, 24 Aug 2026 08:35:44 +0530 Mon, 24 Aug 2026 12:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17262 Input tax credit on telecommunication towers under Section 17(5)(d) depends first on whether the particular tower is movable or immovable property. Exclusion from "plant and machinery" does not itself deem a tower immovable. Classification requires examination of annexation, intention, functionality, permanence, dismantlability, relocation, and marketability. Towers capable of dismantling, transport, and reassembly without losing identity may remain movable despite foundations or supports. Only after immovability is established can the blocked-credit provision apply. The approach is fact-dependent and requires technical evidence of the tower's design, installation, and relocatability. Articles Goods and Services Tax - GST Mon, 24 Aug 2026 08:35:44 +0530 https://www.taxtmi.com/article/detailed?id=17262