Rotary Car Parking System is Civil Structure, GST ITC not admissible: AAR [Read Order]

The authority observed that the Rotary car parking system is an infrastructure with the aim of catering to the need for greater urban density and compactness in cities and to make better use of scarce land
AAR - AAR Tamil Nadu - Rotary Car Parking System - GST ITC - GST - ITC - taxscan

The Tamil Nadu Authority of Advance Ruling ( AAR ) has ruled that input tax credit ( ITC ) is not admissible on rotary car parking systems. The authority observed that the Rotary car parking system is an infrastructure with the aim of catering to the need for greater urban density and compactness in cities…

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