Jabalpur Entertainment Complexes (P.) Ltd., In re
Date: January 14, 2020
Subject Matter
ITC of GST paid on goods purchased for the purpose of maintenance of mall is not admissible. AAR ruling upheld.
Summary
1. Input Tax Credit of Input Tax paid on goods purchased for the purpose of repair of building such as vitrified tiles, marbles, granite, ACP sheet, steel plates, TMT TOR (saria), bricks, cement, paint, chemicals, sanitary items like wash basins, uri…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are similar except for certain specific provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. 2. The present appeal has been filed under section…