Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and public health equipment installed for a new factory. The authority applied the definition of plant and machinery and the concept of immovable property, finding the installations become permanently fastened and assimilated into the building. Because they are not used directly in making outward supplies and form part of immovable property, GST paid under the composite works contract or as construction service is blocked under the provisions governing blocked credits, and the appellant is therefore not entitled to avail ITC. The secondary question on timing of ITC for advance invoices is rendered moot.....