{"id":74833,"date":"2026-01-21T08:49:22","date_gmt":"2026-01-21T03:19:22","guid":{"rendered":""},"modified":"2026-01-21T08:49:22","modified_gmt":"2026-01-21T03:19:22","slug":"eligibility-to-claim-itc-on-firefighting-and-public-health-installations-denied-as-they-assimilate-into-immovable-property-blocking-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74833","title":{"rendered":"Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit"},"content":{"rendered":"<p>Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96226\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74833","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74833","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=74833"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74833\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}