Regarding an application filed by the application, the Maharashtra Authority of Advance Ruling (AAR) stated that “Goods and Service Tax (GST) given by any co-operative housing society toward the maintenance charges, which is paid by its members are not eligible to claim the Input Tax Credit (ITC) in the case of replacement of existing elevator at its own premises”.
It comes in a case in which the applicant is a Co-operative Housing Society that is registered under the Maharashtra Co-operative Housing Society Act. The applicant or the Co-operative Housing Society is preparing to replace the current or exiting elevator on its premises. However, the vendor of the lift or elevator is registered under the GST Act for the supply, installation, manufacture, and commission purpose of lift or elevator.
The main question raised by the applicant, in this case, was whether the applicant which pays the GST on all the maintenance assessments received from its members is eligible or not to avail Input Tax Credit (ITC) 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India in the case where the party is planning to replace the existing elevator or lift, by a GST Registered vendor?
By considering the Supreme Court’s decision in the previous cases such as Triveni Engg. Industries Ltd. vs. C.C.E. and Quality Steel Tubes (P) Ltd. vs. C.C.E., U.P. Ms. P. Vinitha Sekhar, Additional Commissioner of Central Tax, and Shri A. A. Chahure, Joint Commissioner of State Tax from Maharashtra Authority of Advance Ruling (AAR) 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc made it clear that Goods and Service Tax (GST) funded on the maintenance charges by any co-operative housing society, in which the amount is paid by its members will be not eligible for claiming the Input Tax Credit (ITC) in the cases of the replacement of existing elevator at its own premises.
They gave a valid reason behind their decision that when the work will be done in the building those things will be considered as immovable properties. And these immovable properties can’t be considered to excise under the heading Tariff which is claimed by the revenue.
Can you please clarify , when the members of a CHS pays/contributes – for the repalcement of lifts of the premises , CAN the society charge/ collet GST on such contricbution ?( maintenace collection yes )
To counter this as per some of the h’ble court decisions , the elevator ITC is not allowed to be adjusted against maintenance outward GST., treating the levator as part of building.
On the same ground contribution for the new lift also should not attract GST liability? TKS
“Please consult GST practitioner for the same”