https://www.taxtmi.com/caselaws?id=415270 The authority ruled that the GST amount borne by GNAL on the leasehold rights service is blocked credit under Section 17(5)(d) of the CGST Act and is therefore ineligible for availment. The ruling was based on the explicit exclusion of land from "plant and machinery," the legislative intent to block ITC on land-related services, and the interpretation of statutory provisions. en-us Mon, 18 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415270 The authority ruled that the GST amount borne by GNAL on the leasehold rights service is blocked credit under Section 17(5)(d) of the CGST Act and is therefore ineligible for availment. The ruling was based on the explicit exclusion of land from "plant and machinery," the legislative intent to block ITC on land-related services, and the interpretation of statutory provisions. Case-Laws GST Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415270