Agratas Energy Storage Solutions Pvt. Ltd ., In re
Date: April 3, 2026
Subject Matter
Input Tax Credit Unavailable on Lease Rentals for Land Used to Construct Factory Building
Summary
The Appellate Authority for Advance Ruling upheld the GAAR's decision, denying Input Tax Credit (ITC) on GST paid for annual lease rentals of land for factory construction. The Court found the ITC blocked under Section 17(5)(d) of the CGST Act, rejec…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods & Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (for short – ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific…