Case Law Details
Case Name : In re Tarun Realtors Private Limited (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Tarun Realtors Private Limited (GST AAR Karnataka)
The provision of facilities like transformers, sewage treatment plant, Electrical Wiring and Fixtures, Surveillance systems, D.G. Sets, Lifts, Air Handling Units etc. are sine-qua-non for a commercial mall and hence cannot he considered separate from the building or civil structure. The provision of these are either statutory for a building or defines the nature of the building as a commercial mall. Hence the input tax credit on the inward supplies of goods or services involved in the construction of immovable property which is a civil s...
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Would the situation changes, if the plant and machinery etc mentioned above are fixed after the building completion certificate – occupancy certificate- is obtained? Then the department cannot argue it is part and parcel of the structure. They are essential requisites to run the business and not additions to the building.