TMI BlogInput tax credit (ITC) - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on...Input tax credit (ITC) - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on procurement of goods and/or services for installation of various parts of AC - The items such as Chiller, Air Handling Unit, Indoor/Outdoor Surveillance System (CCTV), electrical wiring and fixtures, Public Health Engineering (PHE), Fire-fighting and water management pump system do not appear to be apparatus/equipment/machinery which are fixed to the earth. The appellant has also not submitted any info..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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