Sundharams Private Ltd ., In re
Date: November 12, 2020
Subject Matter
No ITC can be claimed on purchase of Paver Blocks laid on Land. AAR ruling upheld.
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 AN…
1. 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…