Unity Traders ., In re
Date: August 27, 2020
Subject Matter
ITC is not available on GST paid on work contract service for construction & maintenance contract of building. AAR ruling upheld.
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. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it…