AAR: Denies ITC on electrical works, pumps used in building warehouse space with all facilities

Karnataka AAR denies ITC on inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire system to be used in industrial warehouse as it is blocked under Section 17(5) of the CGST/ KGST Act, 2017; Notes that the relevant inputs were in the nature of works contract services and Applicant had claimed that since this services were not procured for construction of immovable property, ITC was allowable; Taking note of Applicant...