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Daicel Chiral Technologies (India) Pvt. Ltd.– Telangana AAR

Telangana AAR decided on the question of ‘eligibility of ITC on GST paid on lease premium charges, annual lease charges, and maintenance charges for land taken on lease on which building was to be constructed by the Applicant for providing output services’.

It was held that ITC is ineligible under Section 17(5) of the CGST Act being in the nature of services availed for construction of immovable property.

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