https://www.taxtmi.com/caselaws?id=399025 The Appellant, a Co-operative Housing Society, was denied Input Tax Credit (ITC) on lift installation charges under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017 by the Maharashtra Authority for Advance Ruling. The lift was classified as immovable property once installed, following Supreme Court precedent. The Appellant's argument that the lift should be considered "Plant and Machinery" was rejected, as lifts are excluded from this category under the Act. The Appellant's claim of providing works contract services was also dismissed, as they did not meet the conditions for ITC under Section 17(5)(c). The appeal was consequently rejected. en-us Mon, 20 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399025 The Appellant, a Co-operative Housing Society, was denied Input Tax Credit (ITC) on lift installation charges under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017 by the Maharashtra Authority for Advance Ruling. The lift was classified as immovable property once installed, following Supreme Court precedent. The Appellant's argument that the lift should be considered "Plant and Machinery" was rejected, as lifts are excluded from this category under the Act. The Appellant's claim of providing works contract services was also dismissed, as they did not meet the conditions for ITC under Section 17(5)(c). The appeal was consequently rejected. Case-Laws GST Mon, 20 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399025