Rotary Car Parking System Is Civil Structure, GST ITC Not Admissible: AAR

The Tamil Nadu Authority of Advance Ruling has ruled that input tax credit is not admissible on rotary car parking systems.The bench of D. Jayapriya and A. Valli observed that the Rotary car parking system is an infrastructure with the aim of catering to the need for greater urban density and compactness in cities and to make better use of scarce land. The Tamil Nadu Authority of Advance Ruling has ruled that input tax credit is not admissible on rotary car parking systems. The Rotary car parking system provides additional space to park the vehicles depending upon the number of storeys built or preferred. Hence, “Rotary Car Parking System” falls under the ambit of additions as envisaged in the explanation clause to the immovable property, i.e., in this case, an existing commercial building owned by the applicant, and becomes a part of the existing building.