Case LawGST-ARA- 36/2019-20/B-41
Sundharams Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 18, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A chahure
Subject
No ITC can be claimed on purchase of Paver Blocks laid on Land
Input Tax Credit
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…
Judgement
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…