Question on claim of ITC on Common Services falls under Section 97(2)(d)

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 pre

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