https://www.taxtmi.com/highlights?id=46550 Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance of its business of providing hospitality service - hence Section 17(5)(d) restricts the Appellant availing input tax credit on lease rental paid en-us Thu, 16 May 2019 08:05:17 +0530 Thu, 16 May 2019 08:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46550 Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance of its business of providing hospitality service - hence Section 17(5)(d) restricts the Appellant availing input tax credit on lease rental paid Highlights GST Thu, 16 May 2019 08:05:17 +0530 https://www.taxtmi.com/highlights?id=46550