{"id":76267,"date":"2026-08-01T08:34:29","date_gmt":"2026-08-01T08:34:29","guid":{"rendered":""},"modified":"2026-08-01T08:34:29","modified_gmt":"2026-08-01T08:34:29","slug":"blocked-input-tax-credit-applies-to-gst-on-industrial-land-lease-premiums-used-to-construct-a-taxpayer-s-factory-building","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76267","title":{"rendered":"Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer&#8217;s factory building."},"content":{"rendered":"<p>Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer&#39;s factory building.<br \/>Case-Laws<br \/>GST<br \/>Refund claims do not fall within the matters on which an advance ruling may be sought under section 97(2) of the CGST Act; a request for a ruling on refund of GST paid on an upfront industrial-land lease amount is therefore not maintainable before the AAR. Input tax credit on GST paid or payable on the upfront amount for a long-term lease of industrial land used to construct a factory building is blocked under section 17(5)(d). The construction is on the taxable person&#39;s own account, and land and buildings are excluded from the definition of plant and machinery. Consequently, the credit is unavailable.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102287\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer&#8217;s factory building.Case-LawsGSTRefund claims do not fall within the matters on which an advance ruling may be sought under section 97(2) of the CGST &#8230;<\/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-76267","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76267","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=76267"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76267\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}