Grand Centre Mall ., In re
Date: May 18, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur MI
Subject Matter
ITC allowed for Rooftop Solar Plant in a Commercial Mall
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…
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…