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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Input tax credit - input services - Lease Premium paid - The ...

GST

December 3, 2021

Input tax credit - input services - Lease Premium paid - The word used by the Legislature in Section 17(5)(d) CGST Act is ‘for’ and not ‘used’, thereby the intention of Legislature was to block the credit of subject lease service received by Taxable person for construction of immovable property. - GST amount born on subject service received is blocked credit vide Section 17(5)(d) CGST Act and thereby ineligible for availment. - AAR

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