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Eco Resort Developer Denied Input Tax Credit on Lease Rent Due to GST Section 17(5)(d) Restrictions.

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Full Text of the Document

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....Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance of its business of providing hospitality service - hence Section 17(5)(d) restricts the Appellant availing input tax credit on lease rental paid....

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