AAAR: Denies ITC on lift installation charges paid to contractor, affirms AAR

Maharashtra AAAR upholds AAR’s observations that the Appellant will not be eligible to avail the ITC in respect of GST paid on lift installation charges paid to lift contractor in terms of Section 16(2)(b) r/w Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017; Notes that the Appellant is a registered co-operative housing society and is under process of replacing existing lift for which it has appointed a lift contractor and is recovering separate amount for lift replaceme...