Input tax credit— Section 17(5) of CGST Act— The present appeal has been filed against the Advance Ruling passed by the Maharashtra Authority for Advance Ruling.

the AAR has been held that the Appellant was not entitled to avail Input Tax Credit in respect of taxes to be paid on its purchase of paver blocks in terms of Section 17(5)(d) of the CGST Act, 2017.

The moot issue, before us, is whether the laying of the 'Paver Blocks' amounts to construction of an immovable property' or not. 

In the present case, the laying of 'Paver Blocks' over the surface of the stock yard would not come under the ambit of the aforesaid explanation as the same cannot be categorized as reconstruction, renovation, additions or alterations or repairs of an immovable property. The laying of 'Paver Blocks' will rather be construed as original construction work of immovable property which in the present case is 'parking system'. 

Held that— This authority uphold the Advance Ruling Order passed by the Maharashtra Advance Ruling Authority in the Advance Ruling application filed by the Appellant.