Held - The input tax credit in general is not available for construction, reconstruction, renovation, addition, alteration or repair of an immovabl.....

Held - The prohibition from availing input tax credit, as provided under section 17(5)(d) of the GST Act, is not limited to the civil structure bei.....

Held - Therefore, the present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be.....

Held - As per explanation to the Section 17 of CGST Act, 2A17 credit is not available in respect of land, building or any other- civil structure….....