Telecommunication towers not ‘immovable property’ under Section 17(5)(d) of CGST Act; Delhi High Court quashes ₹5454 crore GST demand
The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.