The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. v. Bharti Airtel Limited Etc. [Review Petition (Civil) Diary No. 10915 of 2026 in Special Leave Petition (Civil) Nos. 22060-22062 of 2025 dated August 19, 2026] 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 Central Goods and Services Tax Act, 2017 (“the CGST Act”) had been dismissed, and held that there is no error apparent on the face of the record in the order impugned that would justify its reconsideration, thereby bringing finality to the entitlement of telecom operators and infrastructure providers to avail Input Tax Credit (“ITC”) on inputs and input services used for setting up passive infrastructure such as telecommunication towers.
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