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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Input Tax Credit (ITC) - Output service being renting / leasing ...

Case Laws     GST

December 19, 2022

Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. - ppellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property. - AAAR

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