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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Blocking of Input Tax Credit - construction of their new ...


ITC Denied for Construction of New Office and Fixtures as They Form Immovable Property, Rules AAAR.

October 12, 2023

Case Laws     GST     AAAR

Blocking of Input Tax Credit - construction of their new administrative office - Electrical fittings not for civil construction - Solar Plant - Fire Safety Extinguishers - Since these items become part of immovable property, benefit of ITC not available - AAAR

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