Tarun Realtors Private Limited ., in re
Date: February 6, 2020
Subject Matter
ITC is not available on procurement of transformers, sewage treatment plant, surveillance systems, D.G. Sets, Mechanical car park etc for a shopping mall. AAR ruling upheld.
Summary
1. The restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machine…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar p…