Eligibility of ITC for 'Rotary Parking System' Denied; Classified as Immovable Property Under CGST/TNGST Act 2017.
Case-Laws
GST
The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the CGST/TNGST Act, 2017. The appellant renders 'Renting of Immovable Property Service' and proposes to install a 'Rotary Car Parking System' within the premises, not inside the building, to provide
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