{"id":70305,"date":"2024-10-26T08:15:59","date_gmt":"2024-10-26T02:45:59","guid":{"rendered":""},"modified":"2024-10-26T08:15:59","modified_gmt":"2024-10-26T02:45:59","slug":"marriage-hall-construction-itc-denial-under-cgst-for-materials-machinery","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70305","title":{"rendered":"Marriage hall construction: ITC denial under CGST for materials, machinery."},"content":{"rendered":"<p>Marriage hall construction: ITC denial under CGST for materials, machinery.<br \/>Case-Laws<br \/>GST<br \/>Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST\/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant&#39;s case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage\/Convention hall and inward supplies like DG se<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82618\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST\/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pend<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70305","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70305"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70305\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}