Case Law Details
Case Name : In re Karthikeya Projects (GST AAR Andhra Pradesh)
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Karthikeya Projects (GST AAR Andhra Pradesh)
We find that the basic issue before us is to determine the eligibility of Input tax credit on the purchases made by the applicant on their own account for furtherance of business under the provisions of the Section 17 sub-section (5) (d) of the CGST/APGST Act, 2017.
Section 17 sub-section (5) Clause (d) restricts input tax credit of goods and services used by a person for construction of an immovable property (except plant and machinery) o
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