https://www.taxtmi.com/caselaws?id=790255 Input tax credit on GST paid on lease rental for land taken from the Government for construction of a factory was held blocked under Section 17(5)(d) because the lease service was received for construction of an immovable property on own account. The restriction was applied irrespective of whether the land was used before or after construction, whether payment was periodic, and whether the vacant portion formed part of the factory project. The same bar was extended to lease rental connected with repairs, maintenance, renovation, reconstruction, additions and alterations, since the explanation to Section 17(5) treats those activities as construction. The advance ruling was therefore affirmed and the credit claim rejected. en-us Sat, 04 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790255 Input tax credit on GST paid on lease rental for land taken from the Government for construction of a factory was held blocked under Section 17(5)(d) because the lease service was received for construction of an immovable property on own account. The restriction was applied irrespective of whether the land was used before or after construction, whether payment was periodic, and whether the vacant portion formed part of the factory project. The same bar was extended to lease rental connected with repairs, maintenance, renovation, reconstruction, additions and alterations, since the explanation to Section 17(5) treats those activities as construction. The advance ruling was therefore affirmed and the credit claim rejected. Case-Laws GST Sat, 04 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790255