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.
Also Read :- In re Arthanarisamy Senthil Maharaj (GST AAR Tamilnadu)
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act, 2017.
2 The subject appeal was filed under Section 100(1) of the Tamil nadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Act’) by M/s. Arthanarisamy Senthil Maharaj (hereinafter referred to as ‘Appellant’). The Appellant is registered under the GST Act vide GSTIN 33AEQPM3966D2ZA. The appeal was filed against the Advance Ruling No.07/ARA/2024 dated 30.04.2024 passed by the Authority for Advance ruling, Tamilnadu (‘AAR’) on the Application for Advance ruling filed by the Appellant.
