https://www.taxtmi.com/caselaws?id=401995 The corrigendum order rectified a typographical error in an Advance Ruling related to the treatment of laying paver blocks as works contract service for construction of immovable property under section 17(5)(c) of the CGST Act. The correction clarified that the expenditure on the paver blocks, booked as revenue expenditure, did not constitute construction of immovable property. As a result, the input tax credit claimed was deemed valid and not subject to restrictions under section 17(5)(c). The correction ensured the correct interpretation of the law and validated the applicant's input tax credit claim. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401995 The corrigendum order rectified a typographical error in an Advance Ruling related to the treatment of laying paver blocks as works contract service for construction of immovable property under section 17(5)(c) of the CGST Act. The correction clarified that the expenditure on the paver blocks, booked as revenue expenditure, did not constitute construction of immovable property. As a result, the input tax credit claimed was deemed valid and not subject to restrictions under section 17(5)(c). The correction ensured the correct interpretation of the law and validated the applicant's input tax credit claim. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401995