Case Law Details
In re Bharatiya Reserve Bank Note Mudran Pvt. Ltd. (GST AAAR Karnataka)
Q1. Whether ITC can be claimed by the applicant on common services such as CISF & Township Security Services, Maintenance of Water Treatment Plant, Horticulture, Maintenance of residential Quarters, Maintenance of Information System (Computers, Software & Electronic Equipment), Maintenance of Sewage Treatment Plant, etc which are utilized for both taxable as well as exempted supply of Varnika IMU and printing press located in Mysuru?
A1. The question ‘Whether ITC can be claimed on common services which arc utilized for both taxable as well as exempted supplies?’ is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGST Act.
Q2. Whether the method followed by the applicant in connection with claiming of input tax credit is in accordance with the provisions of law?
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