Order dated 08 August 2025 
Parties:  Commissioner, CGST Appeal-1, Delhi & Ors. V. M/s Bharti Airtel Ltd. & Ors.

Facts -

• The petitions before Delhi High Court were earlier filed by Bharti Airtel Ltd., Indus Towers Ltd., and Elevar Digitel Infrastructure Pvt. Ltd. challenging GST proceedings denying ITC on inputs and services used for setting up telecommunication towers.
• Authorities treated telecom towers as “immovable property” falling under Section 17(5)(d) of the CGST Act, making ITC ineligible.
• The Delhi High Court, relying on the Supreme Court’s ruling in Bharti Airtel Ltd. v. CCE Pune (2024), held telecom towers are movable property, they can be dismantled, relocated, and are installed on concrete bases only for stability.
• Revenue challenged the Delhi High Court’s common final judgment dated 12 December 2024 before Supreme Court. There was a delay of 105 days in filing the SLP.

Issue -

• Whether telecommunication towers are “immovable property” under Section 17(5)(d) of the CGST Act, thereby blocking ITC eligibility.

Order -

• The Revenue’s appeal against this decision was dismissed by the Supreme Court, thereby affirming the Delhi High Court’s ruling.
• High Court earlier held that specific exclusion of telecom towers from the definition of “plant and machinery” in Section 17(5) does not make them immovable property. Denial of ITC on the ground of being “immovable property” is unsustainable.
• The SLP was dismissed, and all pending applications were disposed of.