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    <title>GST Act Section 17(5)(d): No Input Tax Credit for Construction of Warehouses as Immovable Property.</title>
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    <description>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.</description>
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      <description>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.</description>
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