Goods and Service TaxArticle·20 April 2026

ITC Eligibility for Structural Foundation

By J the App

Executive Summary

The AAR allowed ITC on foundation and structural support services, holding that such structures form an integral part of “plant and machinery” under the Explanation to Section 17.

The ruling distinguishes such supports from “immovable property” exclusions and emphasizes functional integration with manufacturing operations.

Issues for Determination

• Whether foundation and structural support qualify as “plant and machinery” <...

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