Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machineryCase-LawsGSTElectrical installations and their components for factory expansion do not qualify as ‘plant and machinery’ under the Expl

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
Case-Laws
GST
Electrical installations and their components for factory expansion do not qualify as 'plant and machinery' under the Explanation to Section 17(5) of the CGST Act because they are generic, serve multiple functions, and upon annexation become part of immovable property; consequence: input tax credit on GST paid for such electrical works is disallowed under the blocking provisions of Section 17(5). Because ITC is denied on the merits, issues concerning timing or basis to claim ITC for supplier invoices treating amounts as advances and subsequent adjustments were deemed inapplicable and were not considered further.
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