GST Input Tax Credit Denied for Air-Conditioning and Ventilation Systems u/s 17(5)(c) of CGST Act.

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....Admissibility of input tax credit - blocked credit or not - GST paid on the procurement of plant and machines including the service of installation and commissioning - Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. - AAR....