AAR : Rules on exigibility of ITC to hotelier on materials, labour used for building repair, furniture & fixture, etc.

Rajasthan AAR disallows ITC of GST paid on building materials such as cement, concrete, bricks, etc. and service of labour supply, used by hotelier, for repair of building to the extent of capitalisation u/s 17 of CGST/RGST Act, 2017; Further, disallows ITC of GST paid on electrical fittings, such as cables, switches, NCBs, etc. and sanitary fittings such as tiles, wash basin etc. meant for repair of existing electrical and sanitary fittings to the extent of capitalizati...