In the case of Flora Kingdom Farm Resort Vs. Commissioner of Commercial Taxes, the Goods and Services Tax Appellate Tribunal (GSTAT) Bengaluru Bench ruled on the eligibility of Input Tax Credit (ITC) for resort and hotel construction as building cannot be treated as plant and machinery after the retrospective amendment effective July 01, 2017. A resort used for the taxpayer’s own business, shall be reckoned to be built on own account even where it hosts weddings and events.
ITC blocked on construction of resort building
