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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 taxmann.com 233 (AAR - MAHARASHTRA)
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GST : 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, as lift, after erection and installation is an immovable property

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