Case Law Details
In re V Chitti Babu (GST AAR Karnataka)
The case of V Chitti Babu under GST AAR Karnataka revolves around the admissibility of input tax credit (ITC) concerning construction materials and supplies used in the construction of a Marriage & Convention hall, as well as the ITC for inward supplies of various items used in the letting out of such halls. This article delves into the details of the ruling provided by the authority, analyzing the arguments presented by the applicant and the authority’s findings.
The applicant, M/s. V Chitti Babu, sought clarification on two key aspects:
a. Admissibility of ITC on construction materials used in the construction of Marriage & Convention hall, which is subject to GST.
b. Admissibility of ITC on inward supplies such as D.G. Sets, Air Conditioners, Furniture’s, Chairs, etc., used in the business of letting out Marriage/Convention halls.
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