Monthly Archives: April 2026

ITC is allowed on civil foundations and structural supports exclusively designed for plant and machinery. The Dispute: Immovable Property vs. Plant & Machinery The Conflict: The applicant, a pharmaceutical manufacturer, built specialized Reinforced Cement Concrete (RCC) foundations and steel supports to hold heavy API (Active Pharmaceutical Ingredient) machinery. Under Section 17(5)(c) of the GST Act,… Read More »

GST applies only to distribution commission, not the full face value of traded vouchers. The Dispute: Vouchers as “Goods” vs. “Actionable Claims” The Conflict: The Petitioner traded in vouchers. The GST Department treated the vouchers themselves as “goods” and demanded GST on the entire turnover (total sales value) shown in the Profit & Loss (P&L)… Read More »