Arthanarisamy Senthil Maharaj ., In re
Date: August 21, 2024
Subject Matter
No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise. AAR ruling upheld.
Summary
In this case, the appellant, who is engaged in providing **Renting of Immovable Property**, sought an advance ruling concerning the applicability of input tax credit on a **Rotary Car Parking System** that they intended to install on their premises.…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specif…