Case Law Details
Case Name : In re Jabalpur Hotels Pvt Ltd (GST AAR Madhya Pradesh)
Appeal Number : Order No. 10/2020
Date of Judgement/Order : 08/06/2020
Related Assessment Year :
Courts :
AAR Madhya Pradesh Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re Jabalpur Hotels Pvt Ltd (GST AAR Madhya Pradesh)
Whether Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business?
AAR held that input tax credit of tax paid on Lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked in terms of Section 17(5)(d) of the CGST Act 2017, become an integral part of the building.
Read Also AAAR: ITC not admissible on purchase of Lift for Hotel of Appellant
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.