AAR Uttarakhand
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
AAR Uttarakhand
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