NO ITC on project development services for immovable property construction

In re Deendayal Port Trust (erstwhile Kandla Port Trust) (GST AAR Gujarat) The Input Tax Credit shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT BRIEF FACTS The applicant has submitted that they have been directed by the ministry of shipping to prepare ...