Tamil Nadu Authority for Advance Ruling 31 January 2020, TN/02/AAR/2020 (Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out?)

AUTHORITY FOR ADVANCE RULING, TAMILNADU INTEGRATED COMMERCIAL TAXES OFFICE COMPLEX, SURVEY NO.I275IT, srH FLOOR, ROOM NO. 5O3 ELEPHANT GATE BRIDGE ROAD, CHENNAI - 3 PROCEEDINGS oF THE AUTHoRrry FoR ADVANCE RULING u/s.98 oF THE GOODS AND SERVICES TAX ACT, 2OL7. Members present are: Ms. Manasa Gangotri Kata, I.R.s.