Case LawOrder No. 10/2020
Jabalpur Hotels Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- June 8, 2020
- Type:
- Advance Ruling
- Members:
- Manoj Kumar Choubey, Virendra Kumar Jain
Subject
ITC is not available on purchase of lift that will be installed in a hotel
Input Tax Credit
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…
Judgement
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…