ITC not eligible on leasing charges of Land to be used for construction of administrative block/ factory etc.

In re GACL NALCO Alkalies & Chemical Pvt. Ltd. (GST AAR Gujarat) Whether GNAL is entitled to claim Input Tax Credit of the GST paid on the services provided by GACL in the form of agreeing to surrender/ relinquish its rights in the leasehold property in favour of GNAL? Law makes it explicitly clear that ‘plant and machinery’ excludes land, as laid down in explanation following Section 17(5) CGST Act. There must be an intent of Legislature to explicitly exclude the word ‘land’ in the expression. With this expression of Plant and Machinery excluding land, explicitly i...