https://www.taxtmi.com/caselaws?id=390418 The Authority for Advance Ruling held that the applicant was not eligible for Input Tax Credit (ITC) on construction materials under Section 17(5)(d) of the CGST Act, despite using the property for business purposes. The denial of ITC was deemed in line with legislative intent, rejecting the argument of potential double taxation. The decision emphasized the statutory provisions over precedents allowing ITC in similar cases. Consequently, the ruling established that the applicant could not claim ITC for goods or services used in constructing the marriage hall for rental purposes. en-us Mon, 25 Nov 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390418 The Authority for Advance Ruling held that the applicant was not eligible for Input Tax Credit (ITC) on construction materials under Section 17(5)(d) of the CGST Act, despite using the property for business purposes. The denial of ITC was deemed in line with legislative intent, rejecting the argument of potential double taxation. The decision emphasized the statutory provisions over precedents allowing ITC in similar cases. Consequently, the ruling established that the applicant could not claim ITC for goods or services used in constructing the marriage hall for rental purposes. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390418