Las Palmas Co-Operative Housing Society Limited ., In re
Date: July 20, 2020
Subject Matter
ITC not available on replacement of existing lift/elevator in a co-operative housing society. AAR ruling upheld.
Summary
(I) Whether the lift will be construed as an immovable property after it has been erected, installed and commissioned in the building. If the answer to this question is yes, whether the same would fall under the category’ of “Plant and Ma…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goo…