No ITC on GST for Works Contract Services in Construction for Leasing/Renting Properties Per GST Rules.

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....Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. - ppellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property. - AAAR....