Maintainability of application — In the instant case, applicant contends that they are engaged in the business of renting of immovable property and is discharging the GST on the rental income under the “Renting of Immovable Property” service. They procured different types of inward supplies for construction, repair & maintenance, alterations etc., of the said immovable property. In view of this, they seek advance ruling on “Eligibility to claim input tax credit on inputs attributable to the renting of immovable property”.

Held that— the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa in the case of M/s. Safari Retreats Pvt. Ltd.

Thus the issue is pending before the Hon’ble Supreme Court and therefore the said issue is sub-judice. Therefore the instant application is liable for rejection under Section 98(2) of CGST Act 2017.—Vikram Traders, In Re… [2020] 22 TAXLOK.COM 052 (AAR-Karnataka)