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TARUN REALTORS PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Badarinath N.r.
Res. Counsel
Na

Petitioner / Applicant

TARUN REALTORS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 30, 2019
Order No.

KAR ADRG 103/2019

Citation

2019(9) TAXREPLY 910
Original Order
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ORDER

1. M/s. Tarun Realtors Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AACCT1512D1ZS, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: 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 ....

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