https://www.taxtmi.com/caselaws?id=293124 The AAR determined that the applicant is not entitled to claim ITC on inputs and capital goods used for constructing a logistics facility intended for leasing. Despite the applicant's argument that the warehouse is for business purposes, Section 17(5)(d) of the CGST Act restricts ITC on immovable property constructed on one's own account. The AAR emphasized that the term "on his own account" includes property constructed for business purposes, such as leasing. Thus, the applicant's claim for ITC is denied, as the provision remains applicable despite previous court rulings in similar cases. The judgment was communicated accordingly. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293124 The AAR determined that the applicant is not entitled to claim ITC on inputs and capital goods used for constructing a logistics facility intended for leasing. Despite the applicant's argument that the warehouse is for business purposes, Section 17(5)(d) of the CGST Act restricts ITC on immovable property constructed on one's own account. The AAR emphasized that the term "on his own account" includes property constructed for business purposes, such as leasing. Thus, the applicant's claim for ITC is denied, as the provision remains applicable despite previous court rulings in similar cases. The judgment was communicated accordingly. Case-Laws GST Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293124