Court :
Maharashtra AAR
Brief :
The Hon'ble AAR, Maharashtra in Re: M/s Las Palmas Co-operative Housing Society [Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020] held that the input tax credit ("ITC") in respect of GST paid on lift installation charges paid to lift contractor shall not be available in terms of Section 16(2)(b) read with Section 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 ("CGST Act").
Citation :
Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020
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