https://www.taxtmi.com/highlights?id=54279 Input Tax Credit - GST paid on payment of “lease premium charges (one-time charges) - land lease for business purpose - construction of property over land - The exclusion clause 17(5)(d) shows that the exclusion is applicable including when such services are used in the course or furtherance of business which is the claim of the applicant. Thus, the referred services in the instant case and in the given facts, squarely fall under the exclusion vide Sec. 17(5)(d) and hence ineligible to ITC. - AAR en-us Thu, 06 Aug 2020 17:07:57 +0530 Thu, 06 Aug 2020 17:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54279 Input Tax Credit - GST paid on payment of “lease premium charges (one-time charges) - land lease for business purpose - construction of property over land - The exclusion clause 17(5)(d) shows that the exclusion is applicable including when such services are used in the course or furtherance of business which is the claim of the applicant. Thus, the referred services in the instant case and in the given facts, squarely fall under the exclusion vide Sec. 17(5)(d) and hence ineligible to ITC. - AAR Highlights GST Thu, 06 Aug 2020 17:07:57 +0530 https://www.taxtmi.com/highlights?id=54279