Unity Traders ., In re
Date: February 10, 2020
Subject Matter
ITC is not available on GST paid on work contract service for construction & maintenance contract of building
Summary
1 We hold that no ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marlble, Granite, ACP sheet, Steel Plates, TMT Tor (saria), Bricks, Cement, Paint and other cons constr…
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) on 12.11.2019 by M/s Unity Traders, Jabalpur, M.P. (hereinafter referred to as the Applicant). The pplicant registered with GSTN number 23AABFU300911ZD. 2. The provisions of the CGST Act and MPG…