{"id":75116,"date":"2026-02-28T14:01:56","date_gmt":"2026-02-28T08:31:56","guid":{"rendered":""},"modified":"2026-02-28T14:01:56","modified_gmt":"2026-02-28T08:31:56","slug":"input-tax-credit-restriction-on-works-contract-construction-of-immovable-property-unless-treated-as-plant-and-machinery-itc-denied-here","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75116","title":{"rendered":"Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here."},"content":{"rendered":"<p>Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.<br \/>Case-Laws<br \/>GST<br \/>The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machi<\/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=97295\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.Case-LawsGSTThe AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and con&#8230;<\/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-75116","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75116","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=75116"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75116\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}