Mahavir Nagar Shiv Shrusti Co-Operative Housing Society Ltd.

The Maharashtra AAAR do not find any reason to interfere with the Advance Ruling passed by the MAAR vide Order No. GST-ARA-19/2021-22/B-94 dated 10.11.2021 wherein it has been held that the Appellant-society is not eligible to avail ITC of the tax paid on the works contract services received from their appointed contractor in terms of the limitations provided under section 17(5)c) of the CGST Aet, 2017, as they cannot be said to be providing works contract services to their members.