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GST - Highlights / Catch Notes

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Input tax credit (ITC) - Restrictions u/s 17(5) - inputs ...

Case Laws     GST

March 21, 2020

Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out for rent - The application is hereby rejected as the issue is pending before the Hon’ble Supreme Court of India and hence is sub-judice. - AAR

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