Madhya Pradesh AAR held that ITC on lift installed in Hostel Building, which is further used for accommodation services, is restricted under Section 17(5) of the CGST Act.
Jabalpur Hotels Pvt. Ltd. – MP AAR
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Madhya Pradesh AAR held that ITC on lift installed in Hostel Building, which is further used for accommodation services, is restricted under Section 17(5) of the CGST Act.
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