Premlata Rakesh Jain (Trade Name:- Sambhav Warehousing) ., In re
Date: December 22, 2025
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
Subject Matter
ITC on Construction of Warehouse Denied Post-Finance Act 2025
Summary
The Authority for Advance Ruling (AAR), Gujarat, has issued a ruling against M/s Sambhav Warehousing , holding that Input Tax Credit (ITC) is not admissible for goods and services used in the construction of a warehouse, despite the Supreme Court's e…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Premlata Rakesh Jain, [Trade Name: M/s Sambhav Warehousing] Plot No 124, Sector 4, Gandhidham, Kachchh, Gujarat- 370201 [for short — applicant’ ] is registered under GST and their GSTIN is 24AEJPJ0437K2ZK. 2. The applicant is a provider of Storage and Warehouse service. The applicant is constructing a warehouse and need to purchase Ce…