PwC calls for clarity on GST credits for data centre construction in India - International Accounting Bulletin

PwC asked for explicit guidance on classifying hyperscale data centre infrastructure as either “plant and machinery” or civil structures. PwC has suggested that the government revise the significant economic presence (SEP) rules. Credit: T. Schneider/Shutterstock.com. PwC has called on the Indian government to clarify whether goods and services tax (GST) input tax credits can be claimed on data ce…