{"id":5607,"date":"2026-04-22T07:33:58","date_gmt":"2026-04-22T07:33:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5607"},"modified":"2026-04-22T07:33:59","modified_gmt":"2026-04-22T07:33:59","slug":"gst-aaar-gujarat-ruling-dated-04-04-2026-itc-denied-on-lease-rentals-as-land-used-for-factory-construction","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/gst-aaar-gujarat-ruling-dated-04-04-2026-itc-denied-on-lease-rentals-as-land-used-for-factory-construction\/","title":{"rendered":"GST, AAAR Gujarat Ruling Dated 04\/04\/2026 &#8211; ITC Denied on Lease Rentals as Land Used for Factory Construction\u00a0"},"content":{"rendered":"\n<p><em>Case of Agratas Energy Storage Solutions Pvt Ltd, AAAR Gujarat Ruling Dated 4<sup>th<\/sup>\u00a0April 2026.<\/em>\u00a0The appellate authority upheld that\u00a0<strong>the applicant<\/strong>\u00a0cannot claim Input Tax Credit on GST paid for annual land lease rentals used for factory construction. It ruled that ITC is blocked under Section 17(5)(d) of the CGST Act, as the lease is considered part of construction.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1MMGmwdmhfwL7WvhlAFNdALVrOjGab6n-\/view?usp=sharing\"><em>(Link: AAAR Gujarat Ruling Dated 04\/04\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Agratas Energy Storage Solutions Pvt Ltd, AAAR Gujarat Ruling Dated 4th\u00a0April 2026.\u00a0The appellate authority upheld that\u00a0the applicant\u00a0cannot claim [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-5607","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAAR Gujarat Ruling Dated 04\/04\/2026 - ITC Denied on Lease Rentals as Land Used for Factory Construction\u00a0 - Bhatia Bhola &amp; 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