Rambagh palace Hotels Pvt. Ltd ., In re
Date: April 30, 2019
Subject Matter
ITC on building materials, such as cement, concrete etc meant for repair of a building is not available to the extent of capitalization of building materials
Summary
Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? A…
The issue raised by M/s Rambagh palace Hotels Pvt. Ltd., Bhawani Singh Road, Jaipur, Rajasthan 302005 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(d) given as under : a. classification of any goods or services or both; b. admissibility of input tax credit of tax paid or deemed to have been paid; Further, the applicant being a r…