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![ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Exemption-Agricultural-Land-Taxscan.jpg "ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]")
ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]
The Authority for Advance Ruling (AAR), Kerala has held that the input tax credit must be reversed on pro-rata basis after issuing while selling...