Case of Super Chips, AAR Tamil Nadu Ruling dated 16th December 2025. AAR denied the ITC, holding that Section 17(5)(d) of the CGST Act blocks ITC on construction of immovable property (excluding plant and machinery), even if used for business purposes like renting. It emphasized that buildings are excluded from the definition of ‘plant and machinery’, and retrospective amendments clarified that ITC cannot be claimed on these construction inputs. (Link: AAR Tamil Nadu Ruling Dated 16/12/2025)