Telecom Towers Not Immovable property, ITC under GST Cannot Be Denied: SC

Commissioner Vs Bharti Airtel Limited Etc. (Supreme Court of India)

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

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 n

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