ITC is not available in relation to construction of immovable property which is further let out for commercial purpose
Court :
West Bengal Appellate Authority
Brief :
The Hon'ble West Bengal Appellate Authority for Advance Ruling in the case of In Re. Bathula Mahesh Babu [Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024] allowed the appeal filed by the Revenue Department, thereby holding that no ITC is allowed on Input Goods or Services in relation to construction of immovable property which is further let out for commercial purposes.
Citation :
Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024
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Bimal Jain
Published in GST
Views : 186
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