Case LawAdvance Ruling Order No. 40/WBAAR/2018-19
Tewari Warehousing Co Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 18, 2019
- Type:
- Advance Ruling
Subject
ITC is not admissible on construction of a warehouse with prefabricated building blocks
Input Tax Credit
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…
Judgement
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…