Two member-bench of the Telangana Authority for Advance Ruling (AAR), S.V. Kasi Visweswara Rao and Sahil Inamdar, unanimously ruled that using prefabricated technology for shed construction is not eligible for input tax credit (ITC) under the Goods and Services Tax (GST). According to the applicant, M/s. Sanghi Enterprises, they are building a shed on leased […]