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TMI Blog2020 (1) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Sree Varalakshmi Mahaal LLP, No. 320, Shri Varalakshmi Divyaa Tower Vivekananda Street New Fairlands, Salem, Tamil Nadu. 636 016. (hereinafter referred as 'Applicant') is registered under the GST Act 2017 vide GSTIN No. 33ADGFS2195B1ZB. The applicant is engaged in leasing out the building (Marriage Hall) with all amenities for short term period. The applicant has sought Advance Ruling on the following questions: Whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition, input tax credit shall not be available in respect of the goods & services or both received by a taxable person for construction of an immovable property (other than plant machinery) on his own account including when such goods or services or both are used in the course of furtherance of business. 2.2 The applicant has submitted that in general on a plain reading of Section 17 (5) (d), it is inferred by the authorities that what is contemplated and provided for a particular situation where inputs are consumed in the construction of an immovable property which is meant and intended to be sold. The sale of immovable property post issuance of completion certificate does not attract any levy of GST. Consequently, in such a situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a clear violation of Article 14 of Indian Constitution. 2.3 The applicant in support of their claim, cited the decision of the Hon'ble Orissa High Court in Safari Retreats Pvt. Ltd. And another's (Vs) Chief Commissioner of Central Goods and Service Tax and others in W.P. (C) No. 20463/2018 = 2019 (5) TMI 1278 - ORISSA HIGH COURT which allowed the petitioner to take the Input Tax Credit spent on Construction of Building materials (in their case is Mall) towards output tax liability i.e. renting of immovable property and provided a copy of the verdict. 3.1 The applicant was extended a personal hearing on 26.09.2019 and authorized representative of the applicant, Mr. M.Muthu Kumar, appeared for the hearing. They stated that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 06.1 1.2019. The authorized representative Mr.M.Muthu Kumar, appeared and stated that they have submitted all the documents as per previous personal hearing. The Jurisdictional state GST authority have submitted a written write up that the applicant is not eligible to avail ITC on the materials purchased and services rendered. The applicant did not have anything further to add. 4. We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearings and the comments furnished by the State Jurisdictional Officer. It is seen from the submissions made by the applicant that the applicant has built a marriage hall at Itteri Road, Meyyanoor, Salem whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices are used in the course and furtherance of business. In the instant case the applicant has himself built the marriage hall for which he has received various goods such as cement, steel, sand, tiles, bathroom fittings etc. as inputs and services by architect, labour contractor etc. as input services. He is using the hall to rent out to customers for occasions i.e. for furtherance of his business. Therefore, as per section 17(5) (d), no ITC is available on any goods or services received by him for such construction and the same cannot be claimed by him. 5.2 The applicant contends that the above provides for denial of credit of input tax paid on goods/ services used in the construction of an immovable property which is sold subsequently o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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