https://www.taxtmi.com/caselaws?id=426681 AAR Tamil Nadu held that a registered person can claim input tax credit on upfront lease premium paid for covered space used as extended corporate office. The premium constituted lease rentals for renting immovable property services for business purposes, not construction-related expenses. Section 17(5)(d) restrictions were inapplicable as the payment was for rental services, not construction activities. ITC eligibility remains subject to fulfilling conditions under Section 16 of CGST Act 2017. en-us Fri, 29 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426681 AAR Tamil Nadu held that a registered person can claim input tax credit on upfront lease premium paid for covered space used as extended corporate office. The premium constituted lease rentals for renting immovable property services for business purposes, not construction-related expenses. Section 17(5)(d) restrictions were inapplicable as the payment was for rental services, not construction activities. ITC eligibility remains subject to fulfilling conditions under Section 16 of CGST Act 2017. Case-Laws GST Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426681