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TEWARI WAREHOUSING CO. PVT. LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SYDNEY D SILVA
PARTHASARATHI DEY
Pet. Counsel
Arani Tewari
Res. Counsel
Na

Petitioner / Applicant

TEWARI WAREHOUSING CO. PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Feb 18, 2019
Order No.

40/WBAAR/2018-19

Citation

2019(2) TAXREPLY 499
Original Order
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ORDER

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 reconstructed at a different location. He seeks a ruling on whether the input tax credit is admissible on the inward supplies for construction of the said warehouse. The above question is admissible under section 97(2)(d) of the CGST/WBGST Act, 2017 (hereinafter collectively called ‘the GST Act). The Applicant declares that the issue raised in the application is not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned has raised no objection to the admissibility of the Application. The Application is, therefore, admitted. 2. In his written submission the Applicant describes the property under construction as ‘Prefabricated Warehousing System’ (hereinafter ‘the System’). It is being purchased from ....

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