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There is no provision to artificially bifurcate availability of ITC to third person other than the person to whom tax invoice is raised.

Input Tax Credit the applicant, seeking an advance ruling in respect of the following questions.

1. When there are four joints owners of a property and in turn the joint owners are liable for GST on the rent income that they are receiving on ‘Leave and License’, on the common Area Maintenance Charges charged, the co-operative society has to issue four separate invoice showing the respective ownership share ratio of the each owner and mentioning the GSTIN of each owner in the respective invoices in order to get input tax credit by each of the co-owner?

2. Is there any provision under the CGST Act, 2017 by which lumpsum CGST charged to the only one co-owner the credit of which can be transferred to the other co-owners?

Held that—We find that, in the subject case the maintenance charges are collected by the society for having rendered Club or association services to all the four co-owners including the applicant. Thus we find that the supply of services, in respect of which the question has been raised, is being undertaken by the society and not by the applicant. Applicant is a recipient of services in the subject transaction. The impugned question raised by applicant is in relation to procedure to be followed by the society in respect of issue of invoices to applicant for the common area maintenance charges and hence the issue is not within the purview of Section 97(2) under the Act. Therefore, the subject application cannot be admitted. Hence we do not discuss the merits of the case.—Rishabh Chopda, In Re… [2020] 22 TAXLOK.COM 131 (AAR-Maharashtra)