GST query of a petrol pump dealer

vibha trivedi (16 Points)

23 August 2021  
A petroleum dealer has leased land to iocl and receives rent alongwith gst. The same dealer pays gst on rent charged by iocl for the dispensing units, tank etc. provided by iocl.

Query1 Can gst paid on rent of tank, dispensing units be claimed as itc?

Query 2 Can gst received on land rent be set off against gst paid on tank, dispensing units rent?