ITC not eligible on construction of own building, rooms for leasing

In re Indag Rubber Limited (GST AAAR Rajasthan)

Appeal has been rejected. The appellant has constructed specific civil structure i.e. building, rooms and roads on his own plot to lease out the same on rent. It was held that construction is on his own a/c and also not covers in the definitions of plant & machinery, therefore, ITC of inputs and input services are not available.

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