https://www.taxtmi.com/highlights?id=102287 Refund claims do not fall within the matters on which an advance ruling may be sought under section 97(2) of the CGST Act; a request for a ruling on refund of GST paid on an upfront industrial-land lease amount is therefore not maintainable before the AAR. Input tax credit on GST paid or payable on the upfront amount for a long-term lease of industrial land used to construct a factory building is blocked under section 17(5)(d). The construction is on the taxable person's own account, and land and buildings are excluded from the definition of plant and machinery. Consequently, the credit is unavailable. en-us Sat, 01 Aug 2026 08:34:29 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102287 Refund claims do not fall within the matters on which an advance ruling may be sought under section 97(2) of the CGST Act; a request for a ruling on refund of GST paid on an upfront industrial-land lease amount is therefore not maintainable before the AAR. Input tax credit on GST paid or payable on the upfront amount for a long-term lease of industrial land used to construct a factory building is blocked under section 17(5)(d). The construction is on the taxable person's own account, and land and buildings are excluded from the definition of plant and machinery. Consequently, the credit is unavailable. Highlights GST Sat, 01 Aug 2026 08:34:29 +0530 https://www.taxtmi.com/highlights?id=102287