2020 (12) TMI 794

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.... Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, in case of M/s. Sundharams Private Limited, holder of GSTIN number 27AAACS4949P1ZN. 2) Application received from the aforesaid applicant dated 19.10.2020. Heard: None. CORRIGENDUM 1. In the case of the applicant, M/s. Sundharams Private Limited, holder of GSTIN Number 27AAACS4949P1ZN, a Ruling was p....

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....ion or alteration or repairs to the extent of capitalization to the said immoveable property. In the case of the applicant the expenditure on the paver block has not been booked as revenue expenditure in the books of account and therefore the same will not amount to construction of immovable property. Accordingly, the input tax credit claimed by the applicant cannot be hit by restriction placed u/....