Case LawAdvance Ruling No. KER/15/2025
Grand Centre Mall ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 18, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur MI
Subject
ITC allowed for Rooftop Solar Plant in a Commercial Mall
Input Tax Credit
Summary
This Advance Ruling addresses whether Grand Centre Mall, a partnership firm providing commercial rental and common area maintenance (CAM) services, can claim Input Tax Credit (ITC) on a 500 KW rooftop solar power plant installed for its mall's common…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. Grand Centre Mall is a partnership firm engaged in providing services such as renting of immovable property and common area maintenance. These services include air conditioning, housekeeping, CCTV surveillance, security, lift and escalator maintenance, utilities, and other business support services. The firm issues monthly tax invoices t…