Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

The Delhi High Court ruled that mobile towers are not considered immovable property and are eligible for input tax credit under the GST regime. The ruling came after Airtel filed a plea challenging the GST authorities' decision to deny input tax credit on mobile towers, citing them as immovable property. The Court’s decision establishes that mobile towers, being movable for purposes of installation and removal, do not qualify as immovable property and are therefore entitled to GST benefits. This ruling clarifies the tax treatment of mobile towers under GST.