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) 
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) 
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.
