Rotary Parking System Construction Deemed Immovable Property, ITC Ineligible: AAAR Tamil Nadu

In Re Tvl. Arthanarisamy Senthil Maharaj (GST AAAR Tamil Nadu)

AAAR held that the ‘rotary parking system’, installed and commissioned at the premises of the appellant amounts to construction of an immovable property, whereby the input tax credit on the purchase of ‘rotary parking system’, by the appellant becomes ineligible under Section 17(5)(d) of the CGST/TNGST Acts, 2017.

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