ITC availability on MS Columns and stucture

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..... ITC availability on MS Columns and stucture
Query (Issue) Started By: - Yatin Bhopi Dated:- 14-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax - GST
Got 5 Replies
GST
Dear expert Under Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other than plant or machinery) is not allowed. W .....

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..... e have constructed shed for plant which contains half concrete column and above that MS angles columns and other structure above My query is; * What is meaning of immovable property under GST? * Whether Input tax credit will be available on MS angles & other structure? Reply By Himansu Sekhar: The Reply: Explanation.--For the purposes of this Chapter and Chapter VI, the expression "plant an .....

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..... d machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. It means if the pla .....

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..... nt and machinery needs the support of the Angles & other structures, then the ITC is available. But the sheds are not the supporting structure for the apparatus, equipment, and machinery. Hence the ITC is not allowed. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I agree with the views of Shri Himanshu Reply By Himansu Sekhar: The Reply: Thank you sir Reply By Yatin Bhopi: The Reply: Thanks .....

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..... a lot Reply By Ganeshan Kalyani: The Reply: Yes, support structure to plant and machinery is allowed because without support structure the plant cannot be stand erect and therefore cannot function.
Discussion Forum - Knowledge Sharing .....

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