https://www.taxtmi.com/caselaws?id=799323 Input tax credit on GST paid for land-survey charges incurred to acquire land surrendered for afforestation is unavailable. Survey services for alternate land surrendered to the Forest Department lack the required nexus with business because that land neither remained with the taxpayer nor generated taxable outward supplies. Survey services relating to golf-course land are preliminary services directly connected with construction or development of immovable property on own account and fall within blocked credit for such construction. Services relating to alternate land surrendered and written off are also treated as blocked credit for goods or services written off. Land transactions are outside the scope of supply. en-us Tue, 04 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799323 Input tax credit on GST paid for land-survey charges incurred to acquire land surrendered for afforestation is unavailable. Survey services for alternate land surrendered to the Forest Department lack the required nexus with business because that land neither remained with the taxpayer nor generated taxable outward supplies. Survey services relating to golf-course land are preliminary services directly connected with construction or development of immovable property on own account and fall within blocked credit for such construction. Services relating to alternate land surrendered and written off are also treated as blocked credit for goods or services written off. Land transactions are outside the scope of supply. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799323