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

Input tax credit eligibility for mandap services depends on asset classification and catering rate applicability.
ITC for mandap services depends on asset classification and applicable tax rate: ITC on lifts is disallowed as they become part of immovable property, while ITC on air conditioners is accepted; non-capitalised repair and AMC costs are claimable. If the supply is event-based outdoor catering attracting the concessional catering rate, the composite supply treatment may apply but ITC is not available; where the service falls under the standard event service rate, ITC on non-capitalised AMC and repairs is eligible.