No ITC on goods purchased & capitalised for construction of Warehouse

In re Unity Traders (GST AAAR Madhya Pradesh)

Questions Raised

1.  Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement, Paint and other construction material can be claimed in full?

2.Whether ITC of GST paid on Work contra

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