Input Tax Credit (ITC) - Maintenance and upkeep activities ...
Case Laws GST
June 26, 2019
Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate - Credit not available.
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