Applicant Cannot Avail ITC on Purchase of Paver Block laid on Land

Applicant Cannot Avail ITC on Purchase of Paver Block laid on Land

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows : Question :- Whether applicant is entitled to avail Input tax credit under CGST/SGST Act in respect of taxes to be paid on its purchase of Paver Blocks laid on the land ?` Answer :- Answered in the negative.

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