Telecommunication towers are movable property and not immovable, thus input tax credit on same cannot be denied u/s 17(5) of the CGST Act on ground of immovability


Last updated: 12 September 2025

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court of India in the case of Commissioner, CGST Appeal-1, Delhi & Ors. v. M/S Bharti Airtel Limited & Ors. [Special Leave Petition (Civil) Diary No. 35416/2025, order dated August 8, 2025] held by dismissing the Revenue's SLP that telecommunication towers are movable property and not immovable, thereby affirming the Delhi High Court's decision that input tax credit on such towers cannot be denied under Section 17(5) of the CGST Act. The Supreme Court refused to interfere with the High Court's judgment, effectively upholding that telecom towers qualify as plant and machinery eligible for ITC.

Citation :
Special Leave Petition (Civil) Diary No. 35416/2025, order dated August 8, 2025

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

Shree
Published in GST
Views : 19
downloaded 72 times
Share Report Abuse
Comments

CAclubindia's WhatsApp Groups Link

Other Latest Judgments

View More Judgments »


CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us

Browse by Category