{"id":69939,"date":"2024-09-06T20:34:58","date_gmt":"2024-09-06T15:04:58","guid":{"rendered":""},"modified":"2024-09-06T20:34:58","modified_gmt":"2024-09-06T15:04:58","slug":"eligibility-of-itc-for-39-rotary-parking-system-39-denied-classified-as-immovable-property-under-cgst-tngst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69939","title":{"rendered":"Eligibility of ITC for &#39;Rotary Parking System&#39; Denied; Classified as Immovable Property Under CGST\/TNGST Act 2017."},"content":{"rendered":"<p>Eligibility of ITC for &#39;Rotary Parking System&#39; Denied; Classified as Immovable Property Under CGST\/TNGST Act 2017.<br \/>Case-Laws<br \/>GST<br \/>The case pertains to the admissibility of Input Tax Credit (ITC) on the &#39;Rotary Parking System&#39; falling under HSN code 8428 and the blocking of credit u\/s 17(5) of the CGST\/TNGST Act, 2017. The appellant renders &#39;Renting of Immovable Property Service&#39; and proposes to install a &#39;Rotary Car Parking System&#39; within the premises, not inside the building, to provide<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81098\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The case pertains to the admissibility of Input Tax Credit (ITC) on the &#8216;Rotary Parking System&#8217; falling under HSN code 8428 and the blocking of credit u\/s 17(5) of the CGST\/TNGST Act, 2017. The appellant renders &#8216;Renting of<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69939","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69939"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69939\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}