https://www.taxtmi.com/caselaws?id=410954 The Authority for Advance Ruling in Andhra Pradesh ruled that the applicant, a sub-contractor, was not eligible to claim Input Tax Credit (ITC) on purchases made for the construction of immovable property under Section 17(5)(d) of the CGST/APGST Act, 2017. The decision was based on the restriction outlined in the provision, which prohibits ITC for goods and services used in the construction of immovable property on the taxable person's account. Consequently, the applicant's request for ITC on various goods, including Cement and Wood cutting wheel, was denied. en-us Thu, 25 Feb 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410954 The Authority for Advance Ruling in Andhra Pradesh ruled that the applicant, a sub-contractor, was not eligible to claim Input Tax Credit (ITC) on purchases made for the construction of immovable property under Section 17(5)(d) of the CGST/APGST Act, 2017. The decision was based on the restriction outlined in the provision, which prohibits ITC for goods and services used in the construction of immovable property on the taxable person's account. Consequently, the applicant's request for ITC on various goods, including Cement and Wood cutting wheel, was denied. Case-Laws GST Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410954