Input tax credit - GST paid on replacement of existing lift/ ...

February 12, 2020

Case Laws GST AAR

Input tax credit - GST paid on replacement of existing lift/ elevator at its own premises - When any person speaks of such a building, he also includes the lifts as an integral part of the building, like storage water tanks, etc. - thus, Manufacture, Supply, Installation and Commissioning of Lifts/Elevators is in the nature of Works Contract activity which results in creation of an immovable property - ITC is not available.

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Input tax credit - GST paid on replacement of existing lift/ ...

February 12, 2020

Case Laws GST AAR

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