Page 20 - GSTL_23rd July 2020_Vol 38_Part 4

xviii GST LAW TIMES [ Vol. 38
Input Tax Credit (ITC) (Contd.)
— Input service - Maintenance and upkeep of guest houses - Appellant
charging rent from guests availing the guest house facilities, which may
be considered as exempt supply in terms of Sr. No. 6 of Notification No.
12/2017-C.T. (Rate), dated 28-6-2017, Appellant having been held to be
‘Central Government’ - ITC not available against the said exempt supply
in terms of the provision of Section 17(2) of Central Goods and Services
Tax Act, 2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ...... 530
— Input service - Maintenance of garden inside factory premises -
Mandatory condition imposed by Maharashtra Pollution Control Board
to maintain quality of ambient air & prevent air & water pollution -
Garden Maintenance service qualifies as ‘input service’ as per Section
2(60) of Central Goods and Services Tax Act, 2017 and also considered to
be “used or intended to be used in the course or furtherance of business”
as per Section 16(1) of Central Goods and Services Tax Act, 2017 and
Input Tax Credit available in respect of expenditure done on such
services — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ......... 530
— Input service - Maintenance of land currently not used for any purpose -
ITC available in respect of expenditure incurred on the maintenance of
such unused land in the factory estate, being essential for keeping the
factory surroundings bacteria free, and keeping the roads adjacent to
such lands commutation worthy, which is important for smooth business
operation of the Appellant - Section 16 of Central Goods and Services Tax
Act, 2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ........ 530
— Input service - Medicines purchased by hospital and expenditure on
maintenance, upkeep and other activities relating to such hospital - ITC
available in respect of all inputs like medicines, equipment, furniture, etc.
consumed in hospitals and input services like maintenance and upkeep
of hospitals, etc., to provide health services to its employees and their
dependents as per the terms of Ordnance Factory Medical Regulation,
which may be construed as the law for the time being in force as
mentioned in amended Section 17(5)(b) of Central Goods and Services
Tax Act, 2017 vide Section 9 of Central Goods and Services Tax
Amendment Act, 2018 w.e.f. 1-2-2019 — In Re : Ordnance Factory, Bhandara (App.
A.A.R. - GST - Mah.) ................................... 530
— Input service - Purchase of LPG cylinders used within Industrial Canteen
- Appellant’s activities of the supply of food and beverages at the
industrial canteen inside the factory premises being an exempt supply in
terms of Sr. No. 6 of the Notification No. 12/2017-C.T. (Rate), ITC in
respect of the LPG cylinders used in the factory canteen of the Appellant
not available in terms of Section 17(2) of Central Goods and Services Tax
Act, 2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ........ 530
— Input service - Shops given on rental basis for commercial purposes -
Commercial lease rent recovered from tenants of such shops on which
GST is collected by Ordnance Factory Bhandara - Input Tax Credit
related to such services in relation to such shops admissible, such
expenditure being directly related to the business of renting of
immovable property - Section 16 of Central Goods and Services Tax Act,
2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ........... 530
— Proportionate Input Tax Credit whether to be reversed in cases where
lesser payment is made to the supplier due to deduction on account of
GST LAW TIMES  23rd July 2020  20