Vishal Cooperative Housing Society Limited ., In re
Date: November 2, 2021
Subject Matter
ITC availability in case RWAs manage both residential flats and commercial shops and maintenance per month per flat is less than Rs 7500
Summary
Q1. According to circular number 109/28/2019 GST dated 22nd July 2019 RWAs are entitled to take ITC on GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary and hardware fittings etc.) an…
The present application has been filed 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. VISHAL COOPERATIVE HOUSING SOCIETY LIMITED, the applicant, seeking an advance ruling in respect of the following questions. The application is as u…