Co-operative Housing society not eligible to claim ITC on receipt of works contract services

In re Mahavir Nagar Shiv Shrushti Co-op. Housing Society Limited (GST AAAR Maharashtra) Co-operative society not eligible to claim ITC on receipt of works contract services The AAAR, Maharashtra in the matter of M/s. Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd. [Order No. MAH/AAAR/AM-RM/10/2022-23 dated September 30, 2022] has upheld the order passed by the AAR, Maharashtra, holding that a co-operative housing society cannot claim Input Tax Credit (“ITC”) of the Goods and Service Tax (“GST”) paid to its appointed contractor for repairs, renovation and rehabilitation work car...