Movable or Immovable property? - Temporary Structure (i.e. hall ...

January 28, 2021

Case Laws GST AAR

Movable or Immovable property? - Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions - Since, the premises where the structure has been erected is company's own premises, it suggests that the shamiana/ tent/pandal has been constructed/ erected for permanent enjoyment. It is not the case of applicant that it plans to dismantle and move the structure to some other place. - the structure in question is an immovable property. - AAR

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Movable or Immovable property? - Temporary Structure (i.e. hall ...

January 28, 2021

Case Laws GST AAR

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