Property Taxation of Communications Providers, A Primer for State Legislatures The National Conference of State Legislatures is the bipartisan organization dedicated to serving the lawmakers
The leave & license agreements also evidenced that the licensee had the right to add or remove the aforesaid appliance, apparatus, equipment, etc. On account of these, it was held that a
The Court ruled that telecom towers do not satisfy criteria for “immovable property” because they can be dismantled, relocated, and are not permanently attached to the ground. While
The Respondents contended that telecommunication towers constitute immovable property as they are fixed to earth or buildings, and the specific exclusion of telecom towers from the
In this case the Supreme Court was confronted with divergent views of High Courts as regards “towers” and “prefabricated buildings” (PFB)
Telecommunication towers would in any event have to qualify as immovable property as a pre-condition to fall within the ambit of clause (d) of Section 17 (5) of the CGST Act. Their exclusion from the
Thereafter, these tests have been applied to test the nature of towers and PFBs in the factual paradigm to discuss whether these constitute movable
The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the
Therefore, the petitioners are entitled to avail input tax credit on telecom towers as movable properties under the CGST Act. The judgment has been hailed as a significant step in
To resolve the issue, the Court first examined whether mobile towers and PFBs could be classified as movable property in the form of “goods”. While deciding this issue, the Court laid down key principles
Recent judicial rulings have had a profound impact on the indirect taxation landscape in India, particularly with regard to the eligibility of CENVAT credit for telecom towers and Input Tax Credit
Delhi High Court rules telecom towers as movable property, eligible for Input Tax Credit (ITC) under GST, addressing exclusions in Section 17 (5) of the CGST Act.
The Delhi High Court has allowed the Input Tax Credit (ITC) to Bharti Airtel and held that telecom towers are movable properties. The bench of Justice Yashwant Varma and Justice Girish
Petitioner''s assertion was that telecommunication towers more appropriately classified as movable and not immovable property. Petitioner argued that telecommunication towers are movable
Whether telecommunication towers constitute immovable property under GST law such that input tax credit is rightly denied under Section 17 (5) of
The Bombay High Court had held that mobile towers and PFBs become immovable property upon installation, thereby disqualifying them for
Mobile/ telecommunication towers are movable properties, eligible for taking input tax credit under the Central Goods and Services Tax Act, 2017,
Movability of telecom towers permits input tax credit by excluding them from immovable property GST restriction. Telecom towers and pre fabricated buildings that can be dismantled,
The Delhi High Court rules telecom towers as movable property under GST, allowing ITC claims and clarifying their exclusion from immovable status.
The telecommunication towers would in any event have to qualify as immovable property as a pre-condition to fall within the ambit of clause (d) of Section 17 (5). Their exclusion from the
The Supreme Court held that telecommunication towers are movable goods because they are manufactured off-site, assembled on-site, can be dismantled without structural damage, and
The Supreme Court2 has conclusively held that telecommunication towers cannot be construed as being immovable property. Hence, the stand taken by the Revenue authorities is rendered wholly untenable.
The petitioners, including Bharti Airtel, challenged the GST Department''s characterization of telecom towers as immovable property, contending that these towers are movable
Telecommunication towers and prefabricated buildings to be considered as movable property: SC The assessees are mobile service providers who used telecommunication towers and prefabricated
The Delhi High Court, in Bharti Airtel Limited v. Commissioner, CGST Appeals-1, Delhi [W.P. (C) 13211/2024 dated December 12, 2024], ruled that telecommunication towers are movable
Contact us for competitive quotes on any of our fiber optic and telecom products
Get a Quote