ITC Denied Because Warehouse Treated as Civil Structure After Law Amendment: AAR Gujarat

In re Premlata Rakesh Jain (Trade Name:- Sambhav Warehousing) (GST AAR Gujarat) The Authority for Advance Ruling, Gujarat examined whether Input Tax Credit (ITC) is admissible on goods and services used for construction of a warehouse or shed from which storage and warehousing services are provided or which is leased out. The applicant, a GST-registered provider of storage and warehousing services, proposed to construct a warehouse and sought ITC on construction materials such as cement, steel, beams and columns, as well as construction services. The applicant acknowledged that such ITC was bl...