Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Input Tax Credit - ITC of GST paid on goods and services used to construct the “bunds” is admissible, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as “plant and machinery”. - AAR
Input Tax Credit - ITC of GST paid on goods and services used to construct the “bunds” is admissible, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as “plant and machinery”. - AAR
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