Case LawAdvance Ruling No. No. GST-ARA-31/2019-20/B-13
Las Palmas Co-Operative Housing Society Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 22, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A. A Chahure
Subject
ITC not available on replacement of existing lift/elevator in a co-operative housing society
Input Tax Credit
Summary
Question- Whether the Applicant – a Co-operative Housing Society paying Goods and Services Tax (GST) on Maintenance Charges collected from its Members, shall be entitled to claim Input Tax Credit of GST paid on replacement of existing li…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. LAS PALMAS CO-OPERATIVE HOUSING SOCIETY LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the Applicant – a Co…