Construction of sheds using Prefabricated technology is not permitted for Input Tax Credit (ITC) under Goods and Services Tax (GST), unanimously ruled by a two-bench member consisting of S.V. Kasi Visweswara Rao and Sahil Inamdar of Telangana Authority for Advance Ruling (AAR). The applicant M/s. Sanghi Enterprises has claimed that they are constructing a shed…
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