Unity Traders ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- February 10, 2020
- Type:
- Advance Ruling
- Members:
- Manoj Choubey, Virendra Jain
Subject
ITC is not available on GST paid on work contract service for construction & maintenance contract of building
Summary
1 We hold that no ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marlble, Granite, ACP sheet, Steel Plates, TMT Tor (saria), Bricks, Cement, Paint and other cons constr…
Judgement
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) on 12.11.2019 by M/s Unity Traders, Jabalpur, M.P. (hereinafter referred to as the Applicant). The pplicant registered with GSTN number 23AABFU300911ZD. 2. The provisions of the CGST Act and MPG…