No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR

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No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR

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Published on

02/01/2026

By Mariya Paliwala

No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR

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The Gujarat Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent. The bench of Sushma Vora and Vishal Malani has observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR

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