{"id":71260,"date":"2025-04-04T07:15:55","date_gmt":"2025-04-04T01:45:55","guid":{"rendered":""},"modified":"2025-04-04T07:15:55","modified_gmt":"2025-04-04T01:45:55","slug":"input-tax-credit-denied-for-concrete-tower-construction-supporting-manufacturing-lines-under-section-17-5-d-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71260","title":{"rendered":"Input Tax Credit Denied for Concrete Tower Construction Supporting Manufacturing Lines Under Section 17(5)(d) of CGST Act"},"content":{"rendered":"<p>Input Tax Credit Denied for Concrete Tower Construction Supporting Manufacturing Lines Under Section 17(5)(d) of CGST Act<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that the applicant cannot avail Input Tax Credit (ITC) on inputs and services used for constructing a concrete tower to support VCV lines for manufacturing EHV cables. Applying the Supreme Court&#39;s functionality test from Safari Retreats, the AAR determined that while a building may qualify as &#8220;plant&#8221; under Section 17(5)(d) of CGST Act, ITC<\/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\/highlights?id=87127\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Denied for Concrete Tower Construction Supporting Manufacturing Lines Under Section 17(5)(d) of CGST ActCase-LawsGSTThe AAR ruled that the applicant cannot avail Input Tax Credit (ITC) on inputs and services used for constructing a concre<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71260","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71260","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=71260"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71260\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}