AAR: No ITC available for construction of Marriage hall used in furtherance of ‘renting’ business

Tamil Nadu AAR holds that no ITC is available against any goods/ services received by applicant for construction of Marriage Hall on own account even if used in course or furtherance of his business of renting the place; Observes that the applicant has built a marriage hall for leasing/renting for various occasions and accordingly charged GST for the same; Perusing the invoices, notes that applicant has received various materials such as cement, steel, wood, fittings, etc., a...