{"id":13226,"date":"2018-08-14T11:28:19","date_gmt":"2018-08-14T05:58:19","guid":{"rendered":""},"modified":"2018-08-14T11:28:19","modified_gmt":"2018-08-14T05:58:19","slug":"itc-availability-on-ms-columns-and-stucture","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13226","title":{"rendered":"ITC availability on MS Columns and stucture"},"content":{"rendered":"<p>ITC availability on MS Columns and stucture<br \/> Query (Issue) Started By: &#8211; Yatin Bhopi Dated:- 14-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax &#8211; GST<br \/>Got 5 Replies<br \/>GST<br \/>Dear expert<br \/>\nUnder Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other than plant or machinery) is not allowed.<br \/>\nWe have constructed shed for plant which contains half concrete column and above that MS angles columns and other structure above<br \/>\nMy query is;<br \/>\n * What is meaning of immovable property under GST?<br \/>\n * Whether Input tax credit will be available on MS angles &#038; other structure?<br \/>\nReply By Himansu Sekhar:<br \/>\nThe Reply:<br \/>\nExplanation.For the purposes of this <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITC availability on MS Columns and stucture Query (Issue) Started By: &#8211; Yatin Bhopi Dated:- 14-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax &#8211; GSTGot 5 RepliesGSTDear expert Under Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13226\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;ITC availability on MS Columns and stucture&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13226","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13226"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13226\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}