Jabalpur Hotels Pvt Ltd ., In re
Date: June 8, 2020
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Kumar Choubey, Virendra Kumar Jain
Subject Matter
ITC is not available on purchase of lift that will be installed in a hotel
Summary
Q) Whether input credit on purchase of lift would be available to hotel as it has been used in the course for furtherance of business? A) A lift comprises of components or parts (goods) like lift car, motors, ropes. rails, etc. and each of them…
1. M/s JABALPUR HOTELS PRIVATE LIMITED (hereinafter referred to as the Applicant) was established with an object to construct Hotel in Jabalpur at Mauza Ghana Khasara No 195/14, 195/2, 194 Nagpur Road, Jabalpur. The Applicant is having a GST registration with GSTIN 23AADCM7397NlZU. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a spe…