ITC on Rooftop Solar for Taxable Common Area Maintenance Services allowed

In re Grand Centre Mal (GST AAR Kerala) Grand Centre Mall, a partnership firm in Kerala providing property rental and common area maintenance (CAM) services, sought an advance ruling on the eligibility of Input Tax Credit (ITC) for a 500 KW rooftop solar power plant. The electricity generated from this plant is exclusively used to power the mall’s common facilities, such as lighting, air conditioning, and security systems, which are integral to the taxable CAM services provided to licensees. The applicant contended that the solar plant qualifies as “plant and machinery” under...