Daicel Chiral Technologies (India) Private Limited ., In re
Date: June 24, 2020
Subject Matter
ITC of GST charged on Lease Premium Charges , Annual Lease Rentals and Maintenance Charges is not available
Summary
The applicant vide their application sought for clarification as to whether they are eligible to avail input tax credit of GST charged on (i) Lease Premium Charges; (ii) Annual Lease Rentals & (iii) Maintenance Charges paid to lessor towards land…
[Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order] 1. M/s. Daicel Chiral Technologies (India) Private Limited, Lab 4A, Phase -III, ICICI Knowledge Park, Genome Valley, Turkapally Village, Shamirpet Mandal, Medcha…