M/s. Dhingra Trucking Pvt. Ltd.

1.  Whether input tax credit of GST in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to berentedout for storage purposes be eligible for input tax credit under the provisions of section 16 and 17 of the CGST Act, 2017?
2.  Whether input tax credit of GST in respect of inputs in form of goods and services be eligible if the goods and services are consumed and used in construction of covered logistics facility spacewhen the said input tax credit would be utilizedin order to discharge and pay CGST and HGST/ IGST on rentreceived from tenants of the warehouse?