ITC on Lifts procured & installed in hotel building not eligible

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 PRADESH 1. M/s J...