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ITC on Lifts procured & installed in hotel building not eligible
Case Law Details
- Case Name
- In re Jabalpur Hotels Pvt Ltd (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
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In re Jabalpur Hotels Pvt Ltd (GST AAR Madhya Pradesh)
Whether Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business?
AAR held that input tax credit of tax paid on Lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked in terms of Section 17(5)(d) of the CGST Act 2017, become an integral part of the building.
Read Also AAAR: ITC not admissible on purchase of Lift for Hotel of Appellant
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA...
