Input Tax Credit - lease rent during pre-operative period for ...

Eco Resort Developer Denied Input Tax Credit on Lease Rent Due to GST Section 17(5)(d) Restrictions.

May 16, 2019

Case Laws GST AAAR

Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance of its business of providing hospitality service - hence Section 17(5)(d) restricts the Appellant availing input tax credit on lease rental paid

View Source

← Previous Next →

Input Tax Credit - lease rent during pre-operative period for ...

Eco Resort Developer Denied Input Tax Credit on Lease Rent Due to GST Section 17(5)(d) Restrictions.

May 16, 2019

Case Laws GST AAAR

You may also like:

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. HC set aside order denying credit, directing competent authority to pass fresh orders considering Sec...

Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Input tax credit - input services - Lease Premium paid - The word used by the Legislature in Section 17(5)(d) CGST Act is ‘for’ and not ‘used’, thereby the intention of...

Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

Quick Updates: