Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 10, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Housing Society is not eligible for ITC where the contractor has provided works contract service for repairs, renovations & rehabilitation works
Summary
1. The applicant has submitted that they are receiving works contract service from M/s. Unique Rehab Pvt. Ltd., who is a contractor. The applicant has also submitted that the said works contract services is supplied for construction of an immovable p…
Judgement
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 Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited, the applicant, seeking an advance ruling in respect of the following questions.- 1) Wheth…