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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Input Tax Credit - lift installation charges paid to Fujitec - ...

GST

September 30, 2020

Input Tax Credit - lift installation charges paid to Fujitec - credit booked as Capital expenditure in their books without availing the depreciation on 18% GST charged by Fujitec - The Appellant will not be eligible to avail the ITC in respect of the GST paid on lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with section 17(5)(c) and 17(5)(d) of the CGST Act, 2017 - AAAR

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