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GST paid on replacement of existing lift by the society for maintenance purposes is not available as ITC

February 13, 2020[2020] 114 233 (AAR - MAHARASHTRA)

GST : Input Tax Credit is available for plant and machinery. Plant and machinery means apparatus, equipment and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes - Land, building or any other structure

• Thus, applicant, a co-operative housing society paying GST on maintenance charges collected from its members shall not be entitled to ITC of GST paid on replacement of existing lift/elevator at its own premises to vendor registered under GST Act for manufacture, supply, installation and commissioning of lift/elevator, as lift, after erection and installation is an immovable property because it becomes part of an immovable property that is building.

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