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The ruling, by the Telangana Authority of Advance Ruling (ARR) on December 9, said the Input tax credit under Goods and Services Tax (GST) is not available for the construction of immovable property except if it happens to be for plant and machinery.

Under the GST framework, the input tax credit is essentially a tax paid on raw material (or input services). This can be used to reduce future GST liability.

The AAR ruled that the “input tax credit cannot be availed on work contract services for the construction of an immovable property except for the erection of plant and machinery” .

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