Input Tax Credit - Paver Blocks laid on the land - immovable or ...

Paver Blocks Classified as Immovable Property; No Input Tax Credit Eligibility for Permanent Installations.

July 21, 2020

Case Laws GST AAR

Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected frequently. They are meant to be permanently fixed to earth but whenever the need arises the applicant may remove them and re-erect - the applicant would not use the paver blocks as in the subject case with an intention to remove it and use the same as a movable property. - The subject goods would qualify as immovable property - No ITC

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Input Tax Credit - Paver Blocks laid on the land - immovable or ...

Paver Blocks Classified as Immovable Property; No Input Tax Credit Eligibility for Permanent Installations.

July 21, 2020

Case Laws GST AAR

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