No ITC on inputs used for constructing godowns meant for commercial rent

In re Suswani Foundations Private Limited (GST AAR Tamilnadu)

Introduction: The case of Suswani Foundations Private Limited, seeking Advance Ruling in Tamilnadu regarding Input Tax Credit (ITC) availability under GST for constructing godowns, brings forth critical considerations under Section 17(5)(d) of the CGST Act. This analysis delves into the details and implications of the ruling.

Detailed Analysis

The applicant, Suswani Foundations Private L

Please become a Premium member. If you are already a Premium member, login here to access the full content.