Mindrill Systems And Solutions Private Limited ., In re
Date: June 25, 2023
Subject Matter
ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books
Summary
The applicant has constructed a warehouse and let it out to another company. The issue is related to the admissibility of credit of input tax charged on the supplies received for the construction of the warehouse. The applicant argues that the restri…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made…