LIFT PAR PAID KIYE HUE GST KA INPUT CREDIT CLAIM HOGA?
Honorable AAR Madhya Pradesh:-JABALPUR HOTELS PVT LTD -
Case No.27/2019 :- IS COMPANY DAWARA MADHYAPARDESH KE JABALPUR SAHAR ME HOTAL KA NIRMAN KIYA GYA ,HOTEL KE NIRMAN KE LIYE LIFT KA INSTALATION KARWAYA GYA, IS LIFT KI KHARID OR INSTALATION PAR GST PAID KIYA GYA, COMPANY DWARA MADHYAPARDESH KE AUTHORITY FOR ADVANCE RULLING ,INDORE KE SAMAKSH GST KANUN KI DHARA 98 KE TAHAT IS AASYA KA PARMAN PTRA LAGAYA KI LIFT BABAT PAID KIYE GYE GST KA INPUT PRAPT KARNE KI KYA CONDITION HAI ?
IS CASE KI SUNWAY KE DORAN MUKHYA BINDU SAMNE AAYA KI LIFT KO BUILDING KA PART MANA JAYEGA YA FIR PLANT OR MACHINERY MANI JAYE.
IS CASE ME COMPANY KE VIRUDH MAMLA NIRMIT KARTE HUE LIKHA KI CHUNKI LIFT BUILDING KE SATH JUDI HUE HAI, ISK ALAG SE KOI APNA ASTITVA NAHI HAI, AASE ME LIFT KO PLANT OR MACHINERY KA PART NAHI MANA JAYEGA,
OR BUILDING NIRMAN ME LIFT BABAT PAID KIYE HUE GST KA INPUT CREDIT PRAPT NAHI HOGA,
IS PARKER SE FAISLA DIYA GYA KI LIFT PAR PAID KIYE GST KA INPUT CREDIT NAHI HOGA.