ITC not admissible on construction of immovable property used for business

In re Tianyin Worldtech India Private Limited (GST AAR Uttar Pradesh) Q-1 The Applicant has approached the  authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost  proposed to be incurred in relation to Activity mentioned ? Ans-1 The input Tax Credit of Tax paid on cost Proposed to be incurred in relation to Activity mentioned is not Admissible. When the goods or services are bought for construction of immovable property which will be used in the course of business, the GST paid on such good or service is also not eligible- to be claimed as Input ...