Rajasthan State Industrial Development & Investment Corporation Limited ., In re
Date: February 16, 2021
Subject Matter
No ITC on the input services of construction or works contract procured for the development of an industrial area
Summary
Question : Whether the applicant can claim the ITC on the input services of construction or works contract procured for the development of an industrial area or the special maintenance expenses or the area? Answer : Answered in the negative.
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. > At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain pr…