Jabalpur Hotels Pvt Ltd ., In re
Date: October 23, 2020
Subject Matter
ITC is not available on purchase of lift that will be installed in a hotel. AAR ruling upheld.
Summary
Q) Whether input credit on purchase of lift would be available to hotel as it has been used in the course for furtherance of business? A) A lift comprises of components or parts (goods) like lift car, motors, ropes. rails, etc. and each of them…
1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 are mirror image of each other 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…