https://www.taxtmi.com/caselaws?id=396807 The authority ruled that the input tax credit on lifts procured and installed in the hotel building is not available to the applicant as the lifts become an integral part of the building and fall under the blocked credit provisions of Section 17(5)(d) of the CGST Act, 2017. en-us Mon, 08 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396807 The authority ruled that the input tax credit on lifts procured and installed in the hotel building is not available to the applicant as the lifts become an integral part of the building and fall under the blocked credit provisions of Section 17(5)(d) of the CGST Act, 2017. Case-Laws GST Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396807