{"id":72407,"date":"2025-08-25T08:40:37","date_gmt":"2025-08-25T03:10:37","guid":{"rendered":""},"modified":"2025-08-25T08:40:37","modified_gmt":"2025-08-25T03:10:37","slug":"no-itc-for-gst-on-permanently-affixed-fire-fighting-and-public-health-equipment-in-new-factory-under-s-17-5-c-d","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72407","title":{"rendered":"No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)\/(d)"},"content":{"rendered":"<p>No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)\/(d)<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equipment installed as part of a new factory. The installations were characterized as permanently affixed to immovable property and thus not &#8220;plant and machinery,&#8221; bringing the supply within the embargoes of s.17(5)(c) and, alternatively<\/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=91890\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)\/(d)Case-LawsGSTThe AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equi<\/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-72407","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72407","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=72407"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72407\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}