ITC not available to Co-op Housing Society on works contract service by contractor for repairs, renovations & rehabilitation works

In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra) Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon’ble Maharashtra Authority for Advance Ruling (MAAR) held that repairs, renovations & rehabilitation services provided by housing society to its members does not fall under the category of works contract services and is therefore not e...