One of the trader Installed Lift and CCTV camera in his show room. whether GST ITC is available to him?

Reply—The Lift, after erection and installation is an immovable property because it becomes a part of an immovable property i.e a building. In other words it is to be considered as an integral part of the building itself. It is not a separate part of the building. When any person speaks of such a building, he also includes the Lifts as an integral part of the building, like storage water tanks, etc.

Hence in view of the explanation to Section 17 of the CGST Act, we are of the opinion that the applicant is not entitled to avail ITC on installation of Lift.

(Refer advance ruling pronounced by AAR Maharashtra in matter of M/S. Las Palmas Co-Operative Housing Society Ltd dated 22.01.2020)

ITC on installation of CCTV camera is allowed in terms of section 16 of CGST Act.