AAR: Disallows ITC on goods/works-contract services purchased/received for warehouse construction/maintenance

Madhya Pradesh AAR disallows ITC of GST paid on goods and works contract services purchased/received for the purpose of construction and maintenance of warehouse/building being rented out; Notes that applicant paid GST on various goods such as vitrified tiles, marble granite, ACP sheet, steel plates, TMT Tor (Saria), Bricks, Cement, Paint and other construction material; Finds that applicant is engaged in construction of building/warehouse which is an immovable property which...