Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC

Last updated: 08 December 2023
Quick Summary
The Gujarat AAAR has ruled that items such as Central Air Conditioning Plants, lifts, electrical fittings, and fire safety extinguishers are considered immovable property. Consequently, businesses cannot claim Input Tax Credit (ITC) on these items. This decision stems from the interpretation of 'Works Contract' and definitions related to property 'attached to the earth' under relevant Indian Acts.

Court :
AAAR, Gujarat

Brief :
The AAAR, Gujarat in the case of M/s. The Varachha Co-Op. Bank Ltd. [Ruling No. 37/2021 dated  October 04, 2023] observed that items like the Central Air Conditioning Plant, Lift, Electrical Fittings, and Fire Safety Extinguishers were categorized as immovable property, thereby making them ineligible for Input Tax Credit ("ITC").

Citation :
Ruling No. 37/2021 dated  October 04, 2023

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Bimal Jain
Published in GST
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