Elegible ITC as per Section 17(5)(c)


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This discussion clarifies the eligibility of Input Tax Credit (ITC) on 'Plant & Machinery' as per Section 17(5)(c) of the GST Act. While ITC is generally eligible, it's crucial to demonstrate that the machinery is used for the furtherance of business. The key is to justify its classification as 'Plant & Machinery' rather than a permanent fixture of immovable property.

26 August 2025 Sir, ITC is elegible on" Plant & Machinery" as per 17(5)(c). I mean, if construction of Immoviable property qualify the definition of " Plant & Machinary"- is it correct sir.

26 August 2025 Not always, you have to justify it to be used as' Plant & machinery' for furtherance of business.

21 September 2025 Good luck....


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