Case LawNO. 12/2018/AAR/R-28/39
Jabalpur Entertainment Complexes (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- August 27, 2018
- Type:
- Advance Ruling
- Members:
- RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY
Subject
ITC of GST paid on goods purchased for the purpose of maintenance of Mall is not admissible
ClassificationInput Tax Credit
Summary
The applicant is engaged in operation of a mall and multiplex. The following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant: 1 .Whether GST @5% can be charged on food, soft drinks, and…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S. JABALPUR ENTERTAINMENT COMPLEXES P.LTD..(hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MP…