ITC on immovable plant and machinery

Madhukar N Hiregange , Last updated: 13 April 2019  
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The capital goods credit in GST is allowed u/s 16(1). However, those that are immovable see some restriction u/s 17(5)(c,d). In this article we examine what could be eligible and what may not be. The definition u/s 2(19) specifies that it is goods the value of which is capitalised in the books of ac

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Published by

Madhukar N Hiregange
(Chartered Accountant)
Category GST   Report

10 Likes   25085 Views

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