Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]

Recipient of Service -Not Eligible for ITC - GST Paid for Transfer - Rights of Leasehold Land - Services Constitute Construction - Immovable Property-AAR-TAXSCAN

The Goods and Services Tax (GST) Authority for Advance Ruling (AAR), Gujarat has held that a recipient of services is not eligible to claim Input Tax Credit (ITC) on the GST paid for the transfer of leasehold rights in land. The ruling came in response to an application filed by M/s. Bayer Vapi P. Ltd.,…

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