TMI BlogInput tax credit (ITC) - The warehouse being constructed is immovable property. The input tax credit is,...Input tax credit (ITC) - The warehouse being constructed is immovable property. The input tax credit is, therefore, not admissible on the inward supplies for construction of the said warehouse, as the credit of such tax is blocked under section 17(5)(d) of the GST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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