Goods and Service TaxArticle·22 August 2026

Telecom Towers ITC and the Supreme Court Review

By J the App

Executive Summary

The Supreme Court’s 19 August 2026 review dismissal brings finality to the Revenue’s challenge against the Delhi High Court ruling on ITC for telecom towers.

The substantive reasoning remains that of the Delhi High Court: exclusion of telecom towers from “plant and machinery” does not make them immovable property, and therefore does not trigger Section 17(5)(d)

Domain | Indirect Tax | GST

The Position

The Supreme Court's dismissal of th...

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