{"id":4301,"date":"2026-01-25T08:52:14","date_gmt":"2026-01-25T08:52:14","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4301"},"modified":"2026-01-25T08:52:16","modified_gmt":"2026-01-25T08:52:16","slug":"gst-aaar-tn-ruling-dated-18-12-2025-rejects-itc-claim-firefighting-sanitary-installations-not-eligible-as-plant-machinery","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/gst-aaar-tn-ruling-dated-18-12-2025-rejects-itc-claim-firefighting-sanitary-installations-not-eligible-as-plant-machinery\/","title":{"rendered":"GST, AAAR TN Ruling Dated 18\/12\/2025 – Rejects ITC Claim, Firefighting & Sanitary Installations not eligible as \u2018Plant & Machinery\u2019\u00a0"},"content":{"rendered":"\n

Case of Shibaura Machine India Private Limited, AAAR Tamil Nadu Ruling Dated 18th<\/sup>\u00a0December 2025.<\/em>\u00a0The appellate authority upheld the AAR ruling that the taxes under\u00a0GST paid on firefighting systems, and sanitary works during factory expansion,\u00a0is not eligible for availment of Input Tax Credit (ITC). These were deemed \u2018immovable property\u2019 rather than \u2018plant and machinery\u2019, making them blocked credits under Section 17(5)\u00a0of the CGST Act.<\/p>\n\n\n\n

(Link: AAAR Tamil Nadu Ruling Dated 18\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Shibaura Machine India Private Limited, AAAR Tamil Nadu Ruling Dated 18th\u00a0December 2025.\u00a0The appellate authority upheld the AAR ruling […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4301","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAAR TN Ruling Dated 18\/12\/2025 - 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