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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Input Tax Credit - lease rent during pre-operative period for ...

Case Laws     GST

May 16, 2019

Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance of its business of providing hospitality service - hence Section 17(5)(d) restricts the Appellant availing input tax credit on lease rental paid

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