https://www.taxtmi.com/caselaws?id=414485 The Authority held that it lacked jurisdiction to decide on the surrender of GST registration as it does not fall under Advance Ruling provisions. Input Tax Credit (ITC) on major repairs was disallowed to the extent of capitalization under Section 17(5) of the CGST Act. However, the society was allowed to claim proportionate ITC on input services despite availing exemptions for residential units as per Section 17(2) of the CGST Act, 2017. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414485 The Authority held that it lacked jurisdiction to decide on the surrender of GST registration as it does not fall under Advance Ruling provisions. Input Tax Credit (ITC) on major repairs was disallowed to the extent of capitalization under Section 17(5) of the CGST Act. However, the society was allowed to claim proportionate ITC on input services despite availing exemptions for residential units as per Section 17(2) of the CGST Act, 2017. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414485