AAR: Facilities installation in commercial mall, not separate from civil structure, covered by blocked credit provision

Karnataka AAR holds that installation of chillers, air handling units, lift escalator, travellator, water treatment plant etc. and other facilities in a shopping mall will be regarded as blocked credits falling u/s 17 (5) of the CGST Act; Notes that applicant has procured goods or services or both for the purposes of additions to the said immovable property and has capitalized them in his books of accounts; Opines that “The provision of facilities like transformers, se...