Automobole dealer

Summary: In general, GST paid on construction materials (cement, steel, tiles) for a showroom is considered "blocked credit" under Section 17(5)(d) of the CGST Act. While there has been significant legal debate regarding the classification of such structures as "plant," recent legislative amendments have reinforced the restriction on buildings and civil structures, making it highly difficult to claim ITC for these expenses. Only specific equipment that qualifies as "plant and machinery" (and is not part of the building structure) may be eligible for credit.