GST UPDATE

Desk of CA. Praveen Sharma

Series- 439

Case Laws on Input Tax Credit is not available on lift and elevators

1- ITC is not admissible on the purchase of a Lift as per Section 17(5) (d) of CGST Act, 2017. - Jabalpur Hotels Pvt. Ltd. [2020] (AAAR-MP)

2- The Appellant will not be eligible to avail the ITC in respect of the GST paid on lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. - Las Palmas Co-Operative Housing Society Ltd. [2020] (AAAR-Maharashtra)

3- The input tax credit of tax paid on Lifts procured and installed in hotel buildings shall not be available - Jabalpur Hotels Pvt. Ltd. [2020] (AAR-MP)

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CA. Praveen Sharma

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