Sanghi Enterprises ., In re
Date: April 11, 2023
Subject Matter
Input Tax Credit is not allowed for construction of shed using pre-fabricated technology
Summary
Q. Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology? A. Applicant is constructing a Pre fabricated shed (‘PFS’) on land and it is intended to be used as a permanent structure for the purpose of…
1. M/s. Sanghi Enterprises, Survey No.15, 16, Mysireddypally, Medchal, Medchal Malkajgiri, Telangana- 501401 (36ADLFS2549G1ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unle…