RAJ/AAAR/05/2020-21 of M/s Indag Rubber Limited, Bhiwadi
GST AAARRAJ/AAAR/05/2020-21
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M/s Indag Rubber Limited, Bhiwadi · Appeal…
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From the record, as published by the registry
Recorded against
Appeal has been rejected. The appellant has constructed specific civil structure i.e. building, rooms and roads on his own plot to lease out the same on rent. It was held that construction is on his own a/c and also not covers in the definitions of plant & machinery, therefore, ITC of inputs and input services are not available.
Filed asAppellate Ruling
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