https://www.taxtmi.com/caselaws?id=450538 The AAR Kerala ruled that input tax credit claimed by the applicant for services supplied by a contractor in connection with runway and passenger terminal building construction was ineligible. The Authority held that provisions of Section 17(5)(c) and 17(5)(d) of CGST Act block ITC for goods/services used in immovable property construction. Despite the applicant's argument that contracts could be bifurcated into separate supplies, the AAR determined the predominant supply was construction of immovable property. The contracts could not be artificially divided, making the entire ITC on works contract services ineligible as blocked credit under Section 17(5)(c). en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450538 The AAR Kerala ruled that input tax credit claimed by the applicant for services supplied by a contractor in connection with runway and passenger terminal building construction was ineligible. The Authority held that provisions of Section 17(5)(c) and 17(5)(d) of CGST Act block ITC for goods/services used in immovable property construction. Despite the applicant's argument that contracts could be bifurcated into separate supplies, the AAR determined the predominant supply was construction of immovable property. The contracts could not be artificially divided, making the entire ITC on works contract services ineligible as blocked credit under Section 17(5)(c). Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450538