Moving the immovables – A GST credit perspective

by | Jul 21, 2020 | Articles

Taxation Laws and commercial realities often coincide. This is mostly due to evolving businesses, innovative ideas, changing operation structures etc. which cannot be put to brackets created by the statutes. The result is an enduring litigation. There are several instances in the past to endorse this, like taxation of works contract, excise duty on design and drawings, service tax on guarantee commission, GST on liquidated damages etc.

Through this article, our Director, Mr. Kulraj Ashpnani and Senior Associate, Mr. Arun Futela have attempted to highlight an issue that rests on a thin line viz. meaning of ‘immovable property’ and its interpretation for availing input tax credit under the GST Law.

Please click below to read our article titled Moving the immovables – A GST credit perspective on the issue.

NITYA I Article 45 I Moving the immovables – A GST credit perspective

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