Ashish Arvind Hansoti ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 12, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
No ITC available on GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting
Summary
Q ) Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting. A) Section (17) (5) (d) bars a taxable person fro…
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” respectively ] by M/s. ASHISH ARVIND HANSOTI., the applicant, seeking an advance ruling in respect of the following questions. Whether applicant is eligible to claim input tax…