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HomeGSTITC Allowed on Leasehold Rights, Not Blocked U/s 17(5) as Transaction Is...

ITC Allowed on Leasehold Rights, Not Blocked U/s 17(5) as Transaction Is Not Construction Activity: Gujarat High Court

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By Mariya Paliwala
Gujarat High court

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The Gujarat High Court has held that the input tax credit (ITC) is eligible on GST paid on leasehold rights, as the same is not blocked under Section 17(5) of the CGST Act, 2017. Since this does not qualify as construction activity, the restriction under the said section is not applicable. The bench of Justice…

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Mariya Paliwala
Mariya Paliwalahttps://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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