https://www.taxtmi.com/caselaws?id=449402 The AAAR West Bengal ruled that ITC is not available for goods or services used in warehouse construction. The Authority clarified that section 17(5)(c) and (d) of the GST Act unambiguously block ITC for construction activities, regardless of capitalization. The capitalization condition in the Explanation applies only to reconstruction, renovation, additions, alterations or repairs, not original construction. The lower authority erred by applying capitalization conditions to construction activities. Since the respondent constructed a warehouse for leasing, ITC on construction-related inputs remains blocked under the statutory provisions. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449402 The AAAR West Bengal ruled that ITC is not available for goods or services used in warehouse construction. The Authority clarified that section 17(5)(c) and (d) of the GST Act unambiguously block ITC for construction activities, regardless of capitalization. The capitalization condition in the Explanation applies only to reconstruction, renovation, additions, alterations or repairs, not original construction. The lower authority erred by applying capitalization conditions to construction activities. Since the respondent constructed a warehouse for leasing, ITC on construction-related inputs remains blocked under the statutory provisions. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449402