INCOME TAX CREDIT OF GST ON CONSTRUCTION OF WORKSCONTRACT SERVICE FOR PAYMENT AGAINST RENTING OFIMMOVABLE PROPERTY

INCOME TAX CREDIT OF GST ON CONSTRUCTION OF WORKS CONTRACT SERVICE FOR PAYMENT AGAINST RENTING OF IMMOVABLE PROPERTY

TELANGANA STATE APPELLATE AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX

Case Name : Satya Dev Bommireddy (GST AAAR Telangana)

Advance Ruling No. AAAR/03/2022
Date of Judgement/Order : 28th April 2022

ORDER

1. The order passed by the lower authority is upheld.
2. The appellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property.