Input Tax Credit not admissible on Rotary Parking System: AAR Tamilnadu

In re Arthanarisamy Senthil Maharaj (GST AAR Tamilnadu)

The case discussed before the Authority for Advance Ruling (AAR) in Tamil Nadu revolves around the admissibility of Input Tax Credit (ITC) on a Rotary Parking System. Let’s break down the key points and findings.

The applicant sought a ruling on whether they could claim Input Tax Credit (ITC) on a Rotary Parking System, which they intended to install on their premises for providing parking facilities to tenants and customers.

The applicant argued that since the parking system was detachable

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