M/s Unity Traders
GST AAARMP/AAAR/03/2020/35
Case summary
From the record, as published by the registry
Recorded against
1. In respect of question I it is held Input Tax Credit of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement ,Paint and other construction material cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017. 2. In respect of question 2 it is held Input Tax Credit of GST paid on Works contract service received from registered & unregistered Contractors for construction & maintenance contract of
Filed asAppellate Ruling2020
Case details
As recorded by the court registry
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