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

Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking creditCase-LawsGSTThe dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and publ

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

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