Karnataka Authority of Advance Ruling
Tarun Realtors Private Limited
Whether taxes paid on procurement of goods and/or services for installation of the following, hereinafter referred to as “Installations”, are regarded as blocked credits under Section 17(5) of the CGST Act, 2017?
(a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and Travellator, (d) Water Treatment Plant (WTP), (e) Sewage Treatment Plant (STP), (f) High Speed Diesel Yard (HSD), (g) Mechanical Car Park (MLCP), (h) Indoor / Outdoor Surveillance System (CCTV), (i) D.G.Sets, (j) Transformers, (k)Electrical wiring and fixtures (l) Public Health Engineering (PHE), Fire-fighting and water management pump system.
KAR/AAR/103/2019-20 dated 30.09.2019