Input Tax Credit Denied for Air Handling Units in Malls; Considered Part of Immovable Property Structure under GST Rules.

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....Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or civil structure. The provision of these are either statutory for a building or defines the nature of the building as a commercial mall. Hence the input tax credit on the inward supplies of goods or services involved in the construction of immovable properly which is a civil structure or building is not available to the applicant and hence blocked.....