Page 30 - GSTL_16th July 2020_Vol. 38_Part 3

J72 GST LAW TIMES [ Vol. 38
mm engineered wood with Oak top wooden flooring not restricted -
Sections 16 and 17(5) of Central Goods and Services Tax Act, 2017 -
Sections 16 and 17(5) of Karnataka Goods and Services Tax Act,
2017.”
(2) The Authority for Advance Ruling, Karnataka, in the case of Keshav
Cements & Infra Private Limited, reported in 2018 (18) G.S.T.L. 289
(A.A.R. - GST), held that “internal finishing work, External Sewer-
age system, Internal Sewer and venting system, sanitaryware and
CP fittings, AC Equipments, AC piping work and accessories, Ven-
tilation Fans, Air Distribution System, Automatic Control system,
Compressed Air Supply system, Steam supply system, process
chilled water supply system, purified water supply system, N2
Supply System, Process waste water supply system, Local Exhaust
System, DG Set, Main Feeder Distribution System, Emergency and
Exit light system, telephone system, Lan system, PA address sys-
tem, light protect system (except pure civil work) ITC allowed. Sec-
tions 16 and 17 of Central Goods and Services Tax Act, 2017.”
(3) The Authority for Advance Ruling, Rajasthan, in the case of Ram-
bagh Palace Hotels Pvt. Ltd. reported in 2019 (24) G.S.T.L. 691 (A.A.R.
- GST), held that “Fabrication and repair of Hotel Furniture and Fix-
tures - Purchase of new furniture - Said furniture and fixture are not
immovable property in most cases - Therefore, ITC of GST paid on
goods and/or manpower used either for fabrication of furniture or
for repair of existing furniture is admissible - Similarly, ITC would
also be admissible on acquiring new furniture for Hotel. ITC on
building repairs, maintenance, upkeep would depend upon ac-
counting treatment given to expenses. If expenditure treated as a
revenue expenditure, ITC would be allowed and if capitalized, no
ITC would be allowed.”
(4) The Authority for Advance Ruling, Rajasthan, in the case of Nagaur
Mukangarh Highways Pvt. Ltd., reported in 2018 (18) G.S.T.L. 652
(A.A.R. - GST), held that “the applicant is providing ‘works contract
service’ for construction of road and the issue is to be clarified
whether they are restricted to claim Input Tax Credit in terms of
clause (c) or (d) of sub-section (5) of Section 17 ibid. In the given cir-
cumstances we find that the above restriction is not applicable the
applicant is a supplier of works contract services for construction of
an immovable property and goods and services received by them
for construction of immovable property are not owned and capital-
ised by them, hence restriction contained under clause (c) and (d)
ibid is not applicable for the applicant.”
(5) The Authority for Advance Ruling, Gujarat, in the case of Dholera
Industrial City Development Project Ltd. reported in 2019 (29) G.S.T.L.
40 (A.A.R. - GST), held that “Clause (c) of Section 17(5) of CGST Act,
2017 and GGST Act, 2017 provides the eligibility of input tax credit
in case of works contract service where it is an input service for fur-
ther supply of works contract service. Considering the extent of
business of construction and erection, maintenance, repair to be
conducted by the applicant, the eligibility for input tax credit can

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