Case Law Details
In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAAR Madhya Pradesh)
Q1. Whether ITC on GST paid on goods purchased for the purpose of maintenance such as vitrified tiles, marbles, granite, ACT sheets, steel plates, TMT TOR, bricks, cement, paint, chemicals sanitary items like wash basin urinal pots and toilet accessories can be claimed in full;
A1. In respect of question Input Tax Credit of Input Tax paid on goods purchased for the purpose of repair of building such as vitrified tiles, marbles, granite, ACP sheet, steel plates, TMT TOR (saria), bricks, cement, paint, chemicals, sanitary items like wash basins, urinal pots and toilets accessories are not eligible for Input Tax Credit to the extent of capitalization to the appellant in terms of clause (d) of section 17(5) of GST ACT, 2017.
Q2. Whether ITC on GST paid on works contract services received from registered and unregistered contractor of building can be claimed in full?
A2. In respect of question 2 it is held The Input Tax Credit of Input Tax paid on works contract services received by the appellant for repair of building is ineligible to the extent of capitalization in terms of clause (c) of section 17(5) of GST ACT, 2017.
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If a building is capitalized but renovation cost is not capitalized then is it itc available on renovation or not