Case Law Details
Case Name : In re Mindrill Systems And Solutions Private Limited (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Mindrill Systems And Solutions Private Limited (GST AAR West Bengal)
The AAR, West Bengal, in the case of Mindrill Systems and Solutions Pvt. Ltd. [TS-287-AAR(WB)-2023-GST dated June 06, 2023] ruled that, Input Tax Credit (ITC) cannot be claimed on construction of immovable property which is capitalised in the books of account.
Facts:
M/S Mindrill Systems and Solutions Pvt. Ltd. (“the Applicant”) built a warehouse for which it has received inward supplies of goods and services, including work contract services.
Additionally, the Applicant has been paying tax on renting services becau...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
