Tianyin Worldtech India Private Limited ., In re
Date: June 28, 2021
Subject Matter
ITC on input of any goods or services including works contract service used towards construction of immovable property
Summary
ITC on input of any goods or services including works contract service used towards construction of immovable property that is desired to be capitalized in the books of accounts shall not be admissible. When the goods or services are bought for…
1. M/s TIANYIN WORLDTECH INDIA PRIVATE LIMITED, D-225, GF&FF, Sector-63, Noida -201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCT4154Q1ZO. 2. The applicant has sought advance ruling on following question- (1) The Applicant has approached the authority of advance ruling to determine the admissibility of Input Tax Credit of Ta…