No ITC on Warehouse constructed using pre-fabricated structure as it is immovable property : AAR
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Tewari Warehousing Co. (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 40/WBAAR/2018-19 FEBRUARY 18, 2019 Arani Tewari FCA for the Applicant. RULING 1. The Applicant, stated to be supplying warehousing services, is constructing a warehouse on leasehold land, using pre-fabricated technology. According to the Applicant, it can be dismantled and… Read More »