Input Tax Credit — The Applicant is engaged in building and managing industrial warehousing spaces for consumers and industrial centers. The Applicant is proposing to construct a new Industrial warehouse at Baguru Village in Karnataka. The Applicant sought advance ruling on the question whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System. The Authority viewed out that ITC cannot be availed on goods or services involved in construction of immovable property. — Embassy Industrial Park Private Limited, In Re.. [2019] 16 TAXLOK.COM 137 (AAR-Karnataka)