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Denial of ITC on construction of warehouse capitalised in books of accounts
Case Law Details
- Case Name
- In re Mindrill Systems And Solutions Private Limited (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 becau...
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