Tewari Warehousing Co Pvt Ltd ., In re
Date: February 18, 2019
Subject Matter
ITC is not admissible on construction of a warehouse with prefabricated building blocks
Summary
Q. Whether ITC is admissible on construction of a warehouse with prefabricated building blocks? A. The Applicant is constructing a warehouse that is intended to be used as a permanent structure, and associated with beneficial enjoyment of the land on…
1. The Applicant, stated to be supplying warehousing services, is constructing a warehouse on leasehold land, using pre-fabricated technology. According to the Applicant, it can be dismantled and reconstructed at a different location. He seeks a ruling on whether the input tax credit is admissible on the inward supplies for construction of the said warehouse. The above question is admissible under…