AAR: Paver Blocks laid on land used for automobile parking qualify as Immovable property, disallows ITC

Maharashtra AAR categorizes Paver Blocks laid on the land (used for parking automobiles of OEMs), as immovable property and therefore holds same ineligible for ITC as per Section 17(5)(d) of CGST Act, 2017; Notes that the Applicant is engaged in providing warehousing, storage and support services to the Original Equipment Manufacturers (OEM) of automobile industry, transport cars using its fleet of car carrier vehicles; Further, the cars are stored in the Applicant’s stock ...