https://www.taxtmi.com/forum/issue?id=116665 Input tax credit is claimed on GST charged for lease rent of land where the lessee built the factory; because the lessee performed the construction and is the service recipient, a prior AAR disallowing ITC for long term lease during pre operative construction is inapplicable. Consequently ITC on the lease charges is allowable and not barred by the Act's blocked credit principles. en-us Thu, 27 Aug 2020 16:03:29 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116665 Input tax credit is claimed on GST charged for lease rent of land where the lessee built the factory; because the lessee performed the construction and is the service recipient, a prior AAR disallowing ITC for long term lease during pre operative construction is inapplicable. Consequently ITC on the lease charges is allowable and not barred by the Act's blocked credit principles. Discussion-Forum GST Thu, 27 Aug 2020 16:03:29 +0530 https://www.taxtmi.com/forum/issue?id=116665