Case Law Details
Case Name : In re Mindrill Systems And Solutions Private Limited (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 08/WBAAR/2023-24
Date of Judgement/Order : 26/06/2023
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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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 because renting out the warehouse counts as a supply of service under GST.
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