Kerala Ruling Denies Input Tax Credit for Construction of Runway and Terminal Under CGST Act Sections 17(5)(c)(d.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal building of the applicant - scope of the provisions of Sections 17(5)(c) and (d) of the CGST Act in conjunction with the explanations provided therein - The Authority for Advance Ruling, Kerala, concluded that the applicant is not eligible for input tax credit on certain supplies of goods/services listed in their submission.....