Block Credit - Goods or Services or both received by a taxable person for construction of an immovable property (except plant or machinery) [Section 17(5)(d) of CGST Act]

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..... s (d) Goods or Services or both received by a taxable person for construction of an immovable property (except plant or machinery) Goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Me .....

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..... 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 Land, building or any civil structures, Telecommunication tower, Pipelines laid outside the factory premises. Examples Example 1:- Sid .....

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..... ntioned above, construct on his own account, is blocked even when such goods used in the course or furtherance of business. No ITC is available on any goods or services received by him for such construction and the same cannot be claimed by him. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxm .....

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