Case Law Details
In re Satya Dev Bommireddy (GST AAAR Telangana)
The Authority for Advance Ruling passed its order and denied the Input Tax Credit on services of purchase of under construction commercial property received by the appellant for utilizing the same for payment of GST on supply of output service i.e., lease of immovable property. Further the authority ruled that Clause 2(b), 5(b) of Schedule and Section 17(5) (c) are different and distinct provisions under the Act.
AAAR find that the following issues are required to be examined in the subject appeal:-
1. Whether the services availed by the appellant fall under Clause 5(b) or Clause 6(a) of Schedule II of the CGST Act, 2017.
2. Whether the provisions of Section 16 (1) or Section 17(5) (c) is applicable with regard to Input Tax Credit.
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