https://www.taxtmi.com/caselaws?id=796189 Refund claims for GST paid on an upfront lease amount fall outside the specified scope of advance-ruling jurisdiction, while input tax credit admissibility may be examined. GST on an upfront amount for a long-term lease of industrial land intended for constructing a factory is described as blocked credit because the lease service pertains to land acquired for construction of an immovable property on the recipient's own account. Land, buildings and civil structures do not qualify as plant and machinery for this purpose. Accordingly, the refund query could not be entertained and the GST paid on the lease consideration remained ineligible for input tax credit. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796189 Refund claims for GST paid on an upfront lease amount fall outside the specified scope of advance-ruling jurisdiction, while input tax credit admissibility may be examined. GST on an upfront amount for a long-term lease of industrial land intended for constructing a factory is described as blocked credit because the lease service pertains to land acquired for construction of an immovable property on the recipient's own account. Land, buildings and civil structures do not qualify as plant and machinery for this purpose. Accordingly, the refund query could not be entertained and the GST paid on the lease consideration remained ineligible for input tax credit. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796189