Taxability of mandap services

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..... Taxability of mandap services
Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 30-5-2021 Last Reply Date:- 6-6-2021 Goods and Services Tax - GST
Got 2 Replies
GST
sir. Tax rate for mandap services is 18%, 1. whether ITC on AMC paid on Lift and Air Conditioner claimable? 2. ITC on repair work done to the premises treated as expenses in books is claimable? 3. If f .....

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..... ood is provided can it be treated as composite and charged @ 5% tax? Reply By KASTURI SETHI: The Reply: Query-wise reply is as follows :- 1. No ITC is admissible on lift. Credit has been denied by different AARs on the ground that lift becomes part of immovable property after installation. ITC on air conditioner is admissible as per IN RE : WEWORK INDIA MANAGEMENT PVT. LTD. - 2019 (10) TMI 1018 .....

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..... - AUTHORITY FOR ADVANCE RULING, KARNATAKA and in Re :WEWORK INDIA MANAGEMENT PVT. LTD = 2020 (5) TMI 388 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA. 2. Yes. 3. Composite undoubtedly. Reply By Shilpi Jain: The Reply: It is suggested that you first check the rate of tax payable. In case of mandap keeper service being an event based catering - it would be an outdoor catering services un .....

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..... der GST as per the rate notification In such case, if it is provided by a person/ at a place - not providing accommodation services with > ₹ 7,500 declared tariff - then there is no choice but to pay GST @5%. In such case no ITC would be eligible. However, if the rate of tax is to be 18% as per the rate notification, then the ITC of AMC, repair work would be eligble since these are not cap .....

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..... italised.
Discussion Forum - Knowledge Sharing .....

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