Case Law Details
In re Vindhya Telelinks LTD (GST AAR Uttarakhand)
Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?
we observe that if the goods are movable from one place to another in the same position or liable to be dismantled and re-errected at the later place, if it is liable to be shifted and was dismantled or re-errected at a later place, it will be movable property. But if erected permanent without being shifted from place to place, then it would be treated as permenantely attached to the earth and the same will be treated as immovable property
Thus we observe that “telecommunication tower” does not come within the purview of goods in as much as the same being a immovable property and the ITC on “telecommunication tower” is not admissible as per explanation to Section 17(6) of the CGST/SGST Act, 2017.
In view of the above discussion we observe that the infrastructure provided by the applicant is different from “Telecommunication Tower” in as much as
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