Page 132 - GSTL_3rd September 2020_Vol 40_Part 1

66 GST LAW TIMES [ Vol. 40
Commissioner v. Sai Sahmita Storages Pvt. Ltd. — 2011 (23) S.T.R. 341 (A.P.)
= 2011 (270) E.L.T. 33 (A.P.) — Referred ....................................................................................... [Para 4]
Rattha Holding Co. Pvt. Ltd. v. Commissioner — 2018 (9) TMI 1722 — Referred ........................... [Para 4]
Saraswati Sugar Mills v. Commissioner — 2011 (270) E.L.T. 465 (S.C.) — Referred........................ [Para 4]
Tarun Realtors Private Limited — 2019 (30) G.S.T.L. 245 (A.A.R. - GST) — Referred.................. [Para 7.9]
REPRESENTED BY : Shri Neeraj Agrawal, CA, for the Assessee.
[Order]. - Proceedings : M/s. Jabalpur Hotels Private Limited (hereinaf-
ter referred to as the Applicant) was established with an object to construct Hotel
in Jabalpur at Mauza Ghana Khasara No. 195/14, 195/2, 194 Nagpur Road, Jab-
alpur. The Applicant is having a GST registration with GSTIN
23AADCM7397N1ZU.
2. The provisions of the CGST Act and MPGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the MPGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
MPGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case -
3.1 The company Jabalpur Hotels Private Limited was incorporated on
13th March, 2018. With 5000000 Share Holders Holding 4970000 shares of
Rs. 10/- each.
3.2 The company was established with an object to construct Hotel in
Jabalpur at Mauza Ghana Khasara No. 195/14, 195/2, 194 Nagpur Road, Jabal-
pur.
3.3 Company started construction of Hotel and completed a major part
of its work.
3.4 The Hotel is in construction stage and the promoters of the hotel
have some doubt on the issues of Input Tax Credit under GST hence preferred to
file Advance Ruling before the Authority.
3.5 This application sort advance ruling for input credit on Lift used in
hotel.
4. Question raised before the authority -
Input credit on Purchase of Lift would be available to Hotel as it has
been used in the course or for the furtherance of business.
5. Department view point - The concerned office in his view stated that
under Section 17(5)(d) no input tax credit is eligible on the lift on the instant case.
6. Record of personal hearing -
6.1 CA Neeraj Agrawal, Accounts Officer appeared for personal hear-
ing on and they reiterated the submission already made in the application and
attached additional submission which goes as follows -
6.2 Jabalpur Hotel Private Limited is constructing a Hotel at Mauza
Ghana Khasara No. 195/14, 195/2, 194 Nagpur Road, Jabalpur.
6.3 The hotel will be multi storied hotel and will have approx. 100
rooms.
6.4 The hotel will be equipped with other facilities such as gym, spa,
swimming pool, restaurant, Banquet Hall, Marriage Lawn and Garden etc.

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