Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can't be availed by Housing Society

Last updated: 20 November 2021

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A recent ruling by the Maharashtra Authority for Advance Ruling (MAAR) has determined that housing societies cannot claim Input Tax Credit (ITC) for works contract services used in repairs, renovations, or rehabilitation for their members. The MAAR found that these activities are considered the provision of facilities to members, not the supply of works contract services. Consequently, the housing society is not eligible to claim ITC under Section 17(5)(c) of the CGST Act.

Court :
Maharashtra Authority for Advance Ruling (MAAR)

Brief :
In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that repairs, renovations & rehabilitation services provided by housing society to its members does not fall under the category of works contract services and is therefore not entitled to claim Input Tax Credit ("ITC") under the provision of Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
GST-ARA-19/2021-22/B-94 dated November 10, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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