Arthanarisamy Senthil Maharaj ., In re
Date: April 30, 2024
Subject Matter
No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise
Summary
The case pertains to a tax ruling sought by an applicant regarding the admissibility of Input Tax Credit on a "ROTARY PARKING SYSTEM" falling under HSN Code: 8428. The applicant intended to install a multi-layer car parking system within th…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. A. Senthil Maharaj, No. 114, Race Course Road, Coimbatore Central, Coimbatore – 641 018 (hereinafter called as ‘the Applicant’) are registered under the GST Acts with GSTIN: 33AEQPM3966D2ZA. The Applicant is the provider of taxable service falling under the category of Renting of Immovable Property falling und…