Sundharams Private Ltd ., In re
Date: March 18, 2020
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Vinitha Sekhar, A A chahure
Subject Matter
No ITC can be claimed on purchase of Paver Blocks laid on Land
Summary
The applicant has made submissions in support of their contention that Laying of Paver Blocks on land does not amount to construction of Immovable property u/s. 17(5) (c) of the CGST Act, 2017 and are to be construed as moveable items. HELD BY AAR: S…
The present application has been tiled 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. SUNDHARAMS PRIVATE. LTD, the applicant, seeking an advance ruling in respect of the following question. Whether applicant is entitled to avail Input tax credi…