Input tax credit— Section 17(5) of CGST Act— The appellant had filed application for advance ruling before Authority for Advance Ruling, Rajasthan whether he is eligible to claim credit of the GST charged by vendor at the time of supply of goods and service to it, service to it, which are used for carrying out the following activities for setting up of MRO facility to be rented out.-

a. Civil work

b. External Development works

Authority for Advance Ruling, Rajasthan has observed that the provisions of Section 17(5)(d) of the CGST Act, 2017 is clear that if the goods or services are used for the construction of an immovable property, the ITC shall not be available irrespective of use of the said property and issued Ruling that the applicant is not eligible to claim credit of the GST charged by vendor for supply of goods and services to it.

Since the appeal against the High Court order supra is pending before the Hon'ble Supreme Court and thus has not yet attained the finality, we refrain from commenting on the eligibility of the ITC.

Held that— The appeal filed by the appellant has no merit and rejected accordingly.