Bharti Airtel Limited Vs Commissioner (Appeals-1), Delhi
Date: December 11, 2024
Subject Matter
ITC allowed on goods and services received for construction of telecommunication towers (considered movable property)
Summary
The case involves three writ petitions challenging orders under the Central Goods and Services Tax Act pertaining to the classification of telecommunication towers as immovable property, which would disqualify them from receiving input tax credit und…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT These three writ petitions assail the proceedings drawn by the respondents under the Central Goods and Services Tax Act, 2017 and essentially question the characterization of telecommunication towers as immovable property and thus falling within the ambit of Section 17(5) of the CGST Act and being illegible for input tax credit. 2. While B…