https://www.taxtmi.com/caselaws?id=301226 The Appellate Authority upheld the Maharashtra Authority for Advance Ruling's decision that the Appellant is not entitled to avail Input Tax Credit on the purchase of Paver Blocks. The Paver Blocks, once laid, were deemed immovable property, and the expenses on their purchase were considered part of the original construction, falling under the prohibition of Section 17(5)(d) of the CGST Act, 2017. The appeal was dismissed, affirming the ruling. en-us Thu, 12 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301226 The Appellate Authority upheld the Maharashtra Authority for Advance Ruling's decision that the Appellant is not entitled to avail Input Tax Credit on the purchase of Paver Blocks. The Paver Blocks, once laid, were deemed immovable property, and the expenses on their purchase were considered part of the original construction, falling under the prohibition of Section 17(5)(d) of the CGST Act, 2017. The appeal was dismissed, affirming the ruling. Case-Laws GST Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301226