Input Tax credit (ITC) - Services availed in relation to ...
Input Tax Credit Allowed for Plantation and Gardening Services in Plant Areas, Including Mining Sites and Business Premises.
February 27, 2019
Case Laws GST AAAR
Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.
View Source