M/s. Daicel Chiral Technologies (India) Private Limited

i) Whether the applicant is eligible to avail input tax credit of GST paid on payment of “lease premium charges (one-time charges)” towards land lease for business purpose?

ii) Whether the applicant is eligible to avail input tax credit of GST paid on “annual lease rentals” (recurring) towards supply of land on lease for business purpose?

iii) Whether the applicant is eligible to avail input tax credit of GST paid on “maintenance charges” collected by the lessor?