https://www.taxtmi.com/caselaws?id=396107 The Authority for Advance Ruling held that Input Tax Credit is not available under the Central Goods and Services Tax Act, 2017 for project development services related to the construction of an immovable property for the development of a Smart Industrial Port City (SIPC). This decision is in accordance with Section 17(5) of the CGST Act, which excludes works contract services or goods and services used for immovable property construction from claiming Input Tax Credit. en-us Wed, 11 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396107 The Authority for Advance Ruling held that Input Tax Credit is not available under the Central Goods and Services Tax Act, 2017 for project development services related to the construction of an immovable property for the development of a Smart Industrial Port City (SIPC). This decision is in accordance with Section 17(5) of the CGST Act, which excludes works contract services or goods and services used for immovable property construction from claiming Input Tax Credit. Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396107