https://www.taxtmi.com/article/detailed?id=11611 The AAR found that the applicant constructed and capitalised a warehouse in its own account and, despite detachable construction elements, treated it as immovable property not intended to be relocated. Consequently, ITC on goods and services, including works contract services, used in constructing the capitalised warehouse was held not to be available to the applicant. en-us Mon, 17 Jul 2023 10:27:02 +0530 Mon, 17 Jul 2023 10:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11611 The AAR found that the applicant constructed and capitalised a warehouse in its own account and, despite detachable construction elements, treated it as immovable property not intended to be relocated. Consequently, ITC on goods and services, including works contract services, used in constructing the capitalised warehouse was held not to be available to the applicant. Articles Goods and Services Tax - GST Mon, 17 Jul 2023 10:27:02 +0530 https://www.taxtmi.com/article/detailed?id=11611