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
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