The Authority for Advance Rulings ( AAR ) has held that the input tax credit will not be available to the builder for the lease rent paid during the pre-operative period for leasehold land on which the resort is being constructed on his own account to be used for furtherance of business, when the same […]
The post Input Tax Credit not available for Lease Rent paid during Pre-operative Period for Leasehold Land: GST AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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