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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Utilization of input tax credit (ITC) - inward supply of said ...

July 8, 2023

Case Laws     GST     AAR

Utilization of input tax credit (ITC) - inward supply of said input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse - Input tax credit is admissible if such construction expenses are not capitalized in books. - AAR

 

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