ITC not eligible on purchase of Paver Blocks laid on land: AAR Maharashtra

In re M/s. Sundharams Private Ltd (GST AAR Maharashtra) Also Read Corrigendum Order- Laying of paver blocks not amount to works contract service for construction of immovable property Question. Whether applicant is entitled to avail Input tax credit under CGST/SGST Act in respect of taxes to be paid on its purchase of Paver Blocks laid on the land? Applicant contended that Laying of Paver Blocks on land does not amount to construction of Immovable property u/s. 17(5) (c) of the CGST Act, 2017 and are to be construed as moveable items. With respect to eligibility of ITC applicant has stated tha...