https://www.taxtmi.com/caselaws?id=415447 The ruling states that Input Tax Credit (ITC) on costs related to building work, electrical work, air conditioning work, fire protection work, and mechanical work is not admissible under the CGST Act. The decision was made by the Authority for Advance Ruling in Uttar Pradesh, in accordance with Section 17(5) of the CGST Act. en-us Mon, 28 Jun 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415447 The ruling states that Input Tax Credit (ITC) on costs related to building work, electrical work, air conditioning work, fire protection work, and mechanical work is not admissible under the CGST Act. The decision was made by the Authority for Advance Ruling in Uttar Pradesh, in accordance with Section 17(5) of the CGST Act. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415447