1. In respect of question I it is held Input Tax Credit of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement ,Paint and other construction material cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.
2. In respect of question 2 it is held Input Tax Credit of GST paid on Works contract service received from registered & unregistered Contractors for construction & maintenance contract of building cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017
3. In respect of question 3 it is held Input Tax Credit of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Warehouse cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.