No ITC of GST on maintenance of township, guesthouse, hospital: AAAR

In re M/s. National Aluminium Company Limited (GST AAAR Odisha) Whether the applicant is entitled to take input credit of  services utilized for maintenance of Guest House, Transit House and Trainee Hostel? The ruling of the AAR that the Appellant-1 is entitled to input tax credit of the tax paid on inward supply of input and input services for maintenance of guest house, transit house and trainee hotel is found to be not correct. As discussed in the previous paragraph, the provision of residential accommodation through transit house / trainee hostel is also a perquisite in favour of the empl...