Court :
Tamil Nadu AAR
Brief :
The Tamil Nadu AAR, in the matter of Suswani Foundations (P.) Ltd., In re [Advance Ruling No. 123/AAR/2023 dated December 19, 2023] held that as per Section 17(5)(d) the Central Goods and Services Tax Act, 2017 ("the CGST Act") no Input Tax Credit ("ITC") is available in respect of any goods or services received by the Assessee for construction of immovable property on its own account even if inputs and input services are used in course and furtherance of business.
Citation :
Advance Ruling No. 123/AAR/2023 dated December 19, 2023
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