GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
Case-Laws
GST
AAR held that the applicant is not entitled to claim input tax credit of GST charged on lease rental for land allotted for construction of an industrial unit, as such credit is specifically barred by section 17(5)(d) of the CGST Act. The bar applies irrespective of timing (pre-construction or post-construction), to any vacant portion of the leased land reserved fo
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