The Supreme Court had on August 8 last year upheld a Delhi High Court’s December 12, 2024 ruling that favoured Bharti Airtel and Indus Tower, holding that telecom towers fall within the scope of plant and machinery and do not fall within the ambit of Section 17(5)(d) of the Central Goods and Services Tax Act, 2017, and therefore, were eligible for ITC. The apex court had also upheld the quashing of the department’s demand and show-cause notices issued to Bharti Airtel and Indus Towers.