No ITC on temporary structure created for wedding and other banquet functions
Last updated: 16 February 2021
Court :
Hon'ble AAR, Haryana
Brief :
The Hon'ble AAR, Haryana in the matter of M/S. VDM Hospitality Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/02, decided on June 21, 2020] held that, temporary structure (i.e., hall or pandal or shamiana or any other place) built up with iron/steel pillars tight up with nuts and bolts specially created for functions would be treated as Immovable property. Merely because the walls and roofs have been replaced with pre-fabricated structure, an immovable property cannot be categorized as movable property. Hence, not entitled to the credit of input tax.
Citation :
Advance Ruling No. HAR/HAAR/R/2019-20/02, decided on June 21, 2020
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Bimal Jain
Published in GST
Views : 366
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