https://www.taxtmi.com/article/detailed?id=17522 Input tax credit under Section 17(5)(d) depends first on whether capital infrastructure is immovable property, not on size, weight, or mere fastening to earth. Fastening for alignment, vibration control, balance, or safety does not alone make modular apparatus immovable. Equipment that can be unfastened, dismantled, and relocated without structural damage or loss of commercial identity may remain movable goods, so the threshold for the credit block is not met and ITC is considered under Section 16(1). en-us Mon, 05 Oct 2026 08:14:15 +0530 Mon, 05 Oct 2026 08:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17522 Input tax credit under Section 17(5)(d) depends first on whether capital infrastructure is immovable property, not on size, weight, or mere fastening to earth. Fastening for alignment, vibration control, balance, or safety does not alone make modular apparatus immovable. Equipment that can be unfastened, dismantled, and relocated without structural damage or loss of commercial identity may remain movable goods, so the threshold for the credit block is not met and ITC is considered under Section 16(1). Articles Goods and Services Tax - GST Mon, 05 Oct 2026 08:14:15 +0530 https://www.taxtmi.com/article/detailed?id=17522