Input tax credit - input services - Lease Premium paid - The ...

Section 17(5)(d) CGST Act: Input Tax Credit Blocked for Lease Services in Immovable Property Construction.

December 3, 2021

Case Laws GST AAR

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 Legislature was to block the credit of subject lease service received by Taxable person for construction of immovable property. - GST amount born on subject service received is blocked credit vide Section 17(5)(d) CGST Act and thereby ineligible for availment. - AAR

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Input tax credit - input services - Lease Premium paid - The ...

Section 17(5)(d) CGST Act: Input Tax Credit Blocked for Lease Services in Immovable Property Construction.

December 3, 2021

Case Laws GST AAR

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