https://www.taxtmi.com/caselaws?id=391049 The Authority for Advance Ruling (AAR) ruled that the applicant is not eligible to claim Input Tax Credit (ITC) on goods and services used in the construction of a Maintenance Repair and Overhaul (MRO) facility. The AAR emphasized that Section 17(5)(d) of the GST Act explicitly restricts ITC for construction of immovable property, irrespective of its business use or taxability of output supply. Therefore, the applicant's argument that the output supply (renting of the MRO facility) is taxable did not impact the ineligibility for ITC under Section 17(5)(d). en-us Mon, 21 Oct 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391049 The Authority for Advance Ruling (AAR) ruled that the applicant is not eligible to claim Input Tax Credit (ITC) on goods and services used in the construction of a Maintenance Repair and Overhaul (MRO) facility. The AAR emphasized that Section 17(5)(d) of the GST Act explicitly restricts ITC for construction of immovable property, irrespective of its business use or taxability of output supply. Therefore, the applicant's argument that the output supply (renting of the MRO facility) is taxable did not impact the ineligibility for ITC under Section 17(5)(d). Case-Laws GST Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391049