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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