TaxTMI 
TaxTMI 
2024 (3) TMI 673
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....f Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the appli....
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....ainst the Applicant on the issues raised in the ARA application and also for their comments on the issues raised. 3.1. In their application for Advance Ruling, the Applicant has stated that - • They are constructing around 1.62 Lakhs square feet of industrial building to be rented out as 'Godowns' for commercial purpose, at Mevalurkuppam Village, Sriperumbudur Taluk, Kancheepuram District. • They will be purchasing Cement, Steel, PEB Sheet, Building Materials like bricks, sand, blue metals etc. and engaging Consultants/Architects for around Rs. 12 Crores for the construction of Godowns and the approximate GST amount that they may have to pay will be approx. Rs. 2.5 Crores. • These Godowns are not fo....
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....es the State to give special treatment to persons in different situation in order to establish equality amongst all. It is positive in character. Therefore, the necessary corollary to this would be that equals would be treated equally, whilst un-equals would have to be treated unequally. • Based on the above Article of Constitution of India, as the Applicant is required to pay GST on the rental income arising out of the investment on which he had paid GST, it is required to have the ITC on the GST paid. • Section 17(5) (d) is not applicable to them as they are not constructing the godowns for furtherance of business, but the building itself is the source of income for them and without which their business does not ....
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....le person for construction of an immovable property on his own account or even if such inputs and input services are used in the course or furtherance of business. • The scope of 'immovable property' is well emphasized and understood to be land and building but it also includes everything that is attached to or forming part of the land and rights in such land. The ITC is blocked on all inward supplies leading to the establishment of such immovable property such as services from real estate agent, architect, interior decorators and contractors are also blocked as these are involved in the establishment of the immovable property. • In the instant case, the Applicant has himself built the godowns for which he has rece....
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....ed Representative (AR) of the Applicant appeared for the hearing. The AR reiterated the submissions made in their application. DISCUSSION AND FINDINGS: 6.1. We have carefully considered the submissions made by the Applicant in their application, submissions made during the personal hearing and the comments furnished by the Centre Tax jurisdictional Officer. 6.2. In terms of Section 97(2) of the CGST/TNGST Act, questions on which advance ruling is sought under the Act, falls within the scope of Section 97(2)(d) of the CGST/TNGST Act, 2017, and therefore the application is admissible. 6.3. The Applicant is before us seeking Advance ruling on the issue whether ITC is available on the inputs and input services used by them for const....
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....t, steel, sand, PEB Sheets, bricks, blue metals etc. as inputs and services by architect, consultancy etc. as input services. The Applicant is proposing to rent out to large companies for storing their stock for future sale i.e. for furtherance of his business. Therefore, as per section 17(5) (d), no ITC is available on any goods or services received by them for such construction and the same cannot be claimed by them. 6.5. The Applicant has contended that based on Article 14 of Constitution of India, the Applicant is required to pay GST on the rental income arising out of the investment on which he had paid GST, it is required to have the ITC on the GST paid. They argued that the concept of 'equal protection of the laws' under the said ....