Satya Dev Bommireddy ., In re
Date: September 30, 2021
Subject Matter
Applicant who is purchasing building under an agreement of sale is not eligible to claim ITC under Sec 17(5)
Summary
Interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated under Sec 2(119). And this definition does not exclude any species of works contract relatable to any immovable prope…
1. M/s. Satya Dev Bommireddy, H.NO.6-3-597/D/9, 869 , V R Colony, Khairatabad, Hyderabad, Telangana, 500 004 (GSTIN No. 36ASEPB8739M1ZB) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. There…