Mangaldas Mehta & Company Ltd.

1.Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business? 

2.Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises? 

3.Whether the provisions of Rule 42/43 of the CGST Rules, read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs. 7499/- at any time during the year