Input Tax Credit — the applicant, seeking an advance ruling in respect of the following question.

Whether applicant is entitled to avail Input tax credit under CGST/CGST Act in respect of taxes to be paid on its purchase of Paver Blocks laid on the land. It is reiterated once again that such blocks are not to be fastened on earth, rather they are only laid on plain surface to park the cars of Company’s customers.

The main issue before this authority is whether the Paver Blocks in the subject case are to be treated as immovable or movable property

Held that— we find that, Section 17(5) (d) provides that no ITC is available in respect of any goods or Services received by a taxable person for construction of an immovable property on his own account even if such inputs and input services are used in the course and furtherance of business. In the instant case the applicant has himself built the immovable property (parking) for which he has received goods i.e. Paver Blocks. Therefore, as per Section 17(5)(d), no ITC is available on any goods or services received by him for such construction and the same cannot be claimed by him. Thus, the provisions of Section 17 (5)(d) squarely applies in the subject case and thus the applicant cannot avail input tax credit.—Sundharams Private Ltd., In Re… [2020] 22 TAXLOK.COM 145 (AAR-Maharashtra)