ITC ON POWER SUBSTATION CONSTRUCTION IN FACTORY

This discussion explores the eligibility for Input Tax Credit (ITC) on the construction of a power substation for a factory. The core question revolves around whether a substation qualifies as 'plant & machinery' (eligible for ITC) or as an 'immovable property' (ineligible for ITC under Section 17(5)(d) of the CGST Act). Clarification suggests that while ITC on the substation's machinery parts may be claimable, the construction of the building or room to house it might not be, unless it's a shed specifically for the machinery.