ITC not eligible on services for construction of covered logistics facility space

In re Dhingra Trucking Private Ltd. (GST AAAR Haryana) Q1. Whether Input Tax Credit of GST in respect of inputs/ Capital Goods used or intended to be used for creation of covered logistics facility space (warehouse) to be rented out for storage purposes be eligible input tax credit under the provisions of Sections 16 and 17 of the CGST Act 2017? A1. The applicant is not eligible to input tax credit in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to be rented out for storage purposes. Q2. Whether Input Tax Credit of GS...