https://www.taxtmi.com/caselaws?id=303513 The appellate authority upheld the decision of the Authority for Advance Ruling, concluding that Input Tax Credit (ITC) is not admissible on the purchase of lifts as per Section 17(5)(d) of the CGST Act, 2017. The appeal was dismissed, affirming that lifts, when installed in a building, are classified as immovable property, and thus, ITC on their purchase is blocked. en-us Fri, 23 Oct 2020 00:00:00 +0530 Wed, 27 Jul 2022 21:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303513 The appellate authority upheld the decision of the Authority for Advance Ruling, concluding that Input Tax Credit (ITC) is not admissible on the purchase of lifts as per Section 17(5)(d) of the CGST Act, 2017. The appeal was dismissed, affirming that lifts, when installed in a building, are classified as immovable property, and thus, ITC on their purchase is blocked. Case-Laws GST Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303513