Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 30, 2022
- Type:
- Advance Ruling
- Members:
- Ashok Mehta, Rajiv Mital
Subject
Housing Society is not eligible for ITC on works contract service for repairs, renovations & rehabilitation works. AAR ruling upheld.
Summary
1. The applicant has submitted that they are receiving works contract service from M/s. Unique Rehab Pvt. Ltd., who is a contractor. The applicant has also submitted that the said works contract services is supplied for construction of an immovable p…
Judgement
1. At the outset, we would like to make it clear that the provisions of both the ( \GST 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 Centra…