Tag: ITC on telecommunication tower

ArticleGST Article

Telecom Towers Stand Tall, being Movablefor ITC as Supreme Court Shuts the Door on Revenue’s Review Petition

byCA Bimal Jain

The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. dismissed the review petitions filed by the Revenue against the order dated August 08, 2025, whereby the Special Leave Petitions challenging the judgment of the Hon’ble Delhi High Court holding that telecommunication towers are movable property and are outside the sweep of Section 17(5)(d) of the CGST Act had been dismissed

ArticleGST Article

Telecommunication towers are movable property and not immovable, thus input tax credit on same cannot be denied u/s 17(5) of the CGST Act on  ground of immovability

byCA Bimal Jain

The Hon’ble Supreme Court of India in M/S Bharti Airtel Limited & Ors. held that telecommunication towers are movable property and not immovable, thereby affirming the Delhi High Court’s decision that input tax credit on such towers cannot be denied under Section 17(5) of the CGST Act.

GST ArticleHigh Court

Telecom towers are moveable property which are eligible for ITC

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of Bharti Airtel Limited held that telecommunication towers do not qualify test of permanency, they are not ‘attached to earth’, they can be dismantled and moved and are never erected with an intent of conferring permanency and their placement on concrete bases was only to enable those towers to overcome vagaries of nature. Hence, they can be considered as moveable property which is eligible for Input Tax Credit (“ITC”).