ITC on purchase of lift for residential unit and can use and set off against renting of immovable property ?

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 20-7-2017 Last Replied Date:- 27-2-2018 – Dear Experts,Can we avail ITC on purchase of lift for residential unit and also can we utilise this ITC against rental of immovable property services ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Sl. No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 26.6.2017 Services by way of renting of residential dwelling for use as residence is unconditionally chargeable to

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