{"id":72408,"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":"composite-works-contract-for-factory-electrical-installations-treated-as-immovable-property-gst-input-tax-credit-blocked-under-s-17-5-c-and-s-17-5-d","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72408","title":{"rendered":"Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)"},"content":{"rendered":"<p>Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)<br \/>Case-Laws<br \/>GST<br \/>AAR holds that the dispute concerns a composite works contract for supply, installation, testing and commissioning of electrical installations for a new factory. The installations are integral to and assimilated into immovable property and cannot be treated as discrete machinery or plant. Consequently, GST paid on the wor<\/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=91891\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)Case-LawsGSTAAR holds that the dispute concerns a composite works contract for supply, installation, t<\/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-72408","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72408","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=72408"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72408\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}