Page 88 - GSTL_27th August 2020_Vol 39_Part 4

414 GST LAW TIMES [ Vol. 39
of the case, we find that the present application of the applicant seeking ruling on
questions stated hereinabove is not maintainable and liable for rejection.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the subject applica-
tion for advance ruling made by the applicant is not maintainable and rejected
under the provisions of the CGST Act, 2017.
________

2020 (39) G.S.T.L. 414 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Smt. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : SUNDHARAMS PVT. LTD.
Order No. GST-ARA-36/2019-20/B-41-Mumbai, dated 18-3-2020
in Application No. 36
Input Tax Credit - Paver Blocks for laying in Parking Area - Immova-
ble property - Applicant, supplier of output services of logistics of transport of
Motor Vehicles, which, inter alia, includes parking of said vehicles in open
warehouse, claiming ITC on paver blocks laid in parking area for avoiding
wear and tear of MV tyres - Claim is based on premise that such laying mounts
to construction of movable property inasmuch as that these blocks are remov-
able and expenditure is not capitalized - HELD : Process of laying said blocks
includes preparation of base on land with stone, coarse aggregate and grit
powder and after rolling and levelling of surface, these blocks are placed
manually in interlocking position with outer wall of land supporting outer
layer - Said blocks would not serve any purpose unless these are placed on
land on their own weight in manner ibid - Thus after laying, parking system
attains permanency and would as immovable as vacant land before such lay-
ing - Clearly these blocks are not being supplied to act as a Chattel which
could be removed as such without causing any damage to it - Removal of these
blocks can be done only through dismantling them leading to substantial
damage and loss - Held in catena of judgments including that of Apex Court
that if the chattel is moved as such for use at another place, it is movable but if
it has to be dismantled and reassembled or re-erected at another place, it
would be termed as immovable - In view of aforesaid laying of paver blocks
ibid amounts to construction of immovable property - Input tax credit not ad-
missible - Section 17(5)(d) of Central Goods and Services Tax Act,
2017/Maharashtra Goods and Services Tax Act, 2017. [paras 5.5, 5.6, 5.7, 5.8, 5.9]
Input Tax Credit - Paver Blocks for laying in Parking Area - Immova-
ble Property - Applicant taking alternative plea that even if laying of paver
blocks amounts to construction of immovable property, ITC should be al-
lowed to them on the basis of Orissa High Court’s decision in 2019 (25)
G.S.T.L. 341 (Ori.) - HELD : Section 17(5)(d) of Central Goods and Services Tax
GST LAW TIMES  27th August 2020  88