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The Appellant will not be eligible to avail the ITC in respect of the GST paid on lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017.

Input tax credit— In the present case, appeal has been filed against the Advance Ruling pronounced by the Maharashtra Authority for Advance Ruling Advance Ruling Authority (MAAR), held that the lift would become part of the building, once it had been erected, installed, and commissioned, and hence it would be construed as immovable property. Therefore, ITC in respect of the lift installation charges paid to the lift contractor would not be admissible to the Appellant in terms of Section 17(5)(d) of the CGST Act, 2017. Held that—We do not find any reason to interfere with the ruling passed by the lower authority. Accordingly, it is held that the Appellant will not be eligible to avail the ITC in respect of the GST paid on lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. Consequently, the Appeal filed by the Appellant is not maintainable and liable to be rejected and we order accordingly.