16.Purchase of lift and its eligibility as Input Tax Credit Facts of the matter Applicant was a company and started construction of hotel and completed major part of its work. Management of the company has decided to install lift in the multi storied hotel building. The hotel will be equipped with other facilities such as gym, spa, swimming pool, restaurant, banquet hall, marriage lawn and garden etc. As the hotel is multi storied, hence to provide facility to guest we would be requiring lift in the hotel premises. Applicant seeks ruling on eligibility of input tax credits (ITC) before the AAR. The Advance Ruling Authority held that the input tax credit of tax paid on lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked in terms of section 17(5) (d) of CGST Act, 2017, become an integral part of the building. Contention of the applicant Section 17(5)(d).......