https://www.taxtmi.com/caselaws?id=304034 The case involved the admissibility of input tax credit (ITC) on goods/services for constructing a hotel and banquet hall, including work contract services. The Authority for Advance Ruling (AAR) refrained from deciding on ITC availability due to pending litigation. The AAR ruled that hotel/banquet buildings are not considered "plant & machinery" under section 17, thus not eligible for ITC. Additionally, specific goods like lifts and sanitary items were deemed immovable properties, excluding them from ITC eligibility, except for repair & maintenance services. en-us Mon, 22 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304034 The case involved the admissibility of input tax credit (ITC) on goods/services for constructing a hotel and banquet hall, including work contract services. The Authority for Advance Ruling (AAR) refrained from deciding on ITC availability due to pending litigation. The AAR ruled that hotel/banquet buildings are not considered "plant & machinery" under section 17, thus not eligible for ITC. Additionally, specific goods like lifts and sanitary items were deemed immovable properties, excluding them from ITC eligibility, except for repair & maintenance services. Case-Laws GST Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304034