Login
Login
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

GST

Published on

By Mariya Paliwala
Gujarat High court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

GST

No Physical Service Required for GST Notices Uploaded on Portal: Madhya Pradesh High Court

The Madhya Pradesh High Court has held that taxpayers cannot invoke the High Court's...
Indirect Taxes

Construction of Govt. Staff Quarters and Public Infrastructure Not Taxable Under Service Tax: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Service Tax Payable On Spoken English Training Institute: CESTAT

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes

KKC & SBC Refunds Can’t Be Denied on Limitation or Unjust Enrichment Grounds: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

More like this

GST

No Physical Service Required for GST Notices Uploaded on Portal: Madhya Pradesh High Court

The Madhya Pradesh High Court has held that taxpayers cannot invoke the High Court's...
Indirect Taxes

Construction of Govt. Staff Quarters and Public Infrastructure Not Taxable Under Service Tax: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Service Tax Payable On Spoken English Training Institute: CESTAT

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.