Authority for Advance Ruling, Uttarakhand
Chemizone (P.) Ltd., In re
For revenue
RULING NO. 03/2026-27
The ruling in brief
Where applicant paid/will be paying GST on upfront lease premium for industrial plot intended for factory construction, since bar on ITC for goods or services used for construction of immovable property applies, applicant is not eligible for claim of ITC of GST paid/payable on upfront payment of lease amount
Provisions considered
Section 17 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017
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