Taxability of mandap services

[VIGNESH]

sir. Tax rate for mandap services is 18%,

1. whether ITC on AMC paid on Lift and Air Conditioner claimable?

2. ITC on repair work done to the premises treated as expenses in books is claimable?

3. If food is provided can it be treated as composite and charged @ 5% tax?

AI Summary

Mandap Services Taxed at 18% Under GST; ITC Rules Vary for Air Conditioners, Lifts, and Food Services. The discussion addresses the taxability of mandap services under GST, specifically the applicable tax rates and eligibility for Input Tax Credit (ITC). It is clarified that the tax rate for mandap services is 18%. ITC on AMC for air conditioners is claimable, but not for lifts, as lifts are considered part of immovable property. ITC on repair work is claimable if treated as expenses. If food is provided, it can be treated as a composite supply and taxed at 5%, but no ITC would be eligible under this rate.