M/s Wago private limited v/s SANJAY SAXENA Member(S), ARUN RICHARD Member(C)
 

AAR: Summary

        Order

Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit under Section 17(5)(c) of CGST Act 2017.

M/s The Varachha Co Op Bank Ltd v/s SANJAY SAXENA
Member(S), ARUN RICHARD Member(C)
 

AAR: Summary

        Order

1. Input Tax Credit is admissible on New Locker Cabinet and Generator.
2. Input Tax Credit is blocked under Section 17(5)(c) of CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant.
Input Tax Credit is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees.