Input Tax Credit is admissible on New Locker Cabinet and Generator. Input Tax Credit is blocked under Section 17(5)(c) CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant. Input Tax Credit is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees.
Authority for Advance Ruling —– Input Tax Credit on Supply of services in respect of immovable property --– The applicant is constructing New Administrative Building and incurring cost of various services such as Central Air Conditioning Plant, new Locker Cabinet, Lift, Electrical fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials, Roof Solar, Generator, Fire Safety Extinguishers, Architect Service Fees, Interior Designing Fees. The applicant sought Ruling as to whether the service supplied to them will be for /of immovable property or not and whether ITC on such goods is available.
Held that:- The Hon’ble Authority for Advance Ruling held that Input Tax Credit is admissible on New Locker Cabinet and Generator. Input Tax Credit is blocked under Section 17(5)(c) for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Roof Solar Plant. Input Tax Credit is blocked under Section 17 (5) (d) for Architect Service and Interior Decorator fees.
Input Tax Credit is admissible on New Locker Cabinet and Generator. Input Tax Credit is blocked under Section 17(5)(c) CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant. Input Tax Credit is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees.
Authority for Advance Ruling —– Input Tax Credit on Supply of services in respect of immovable property --– The applicant is constructing New Administrative Building and incurring cost of various services such as Central Air Conditioning Plant, new Locker Cabinet, Lift, Electrical fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials, Roof Solar, Generator, Fire Safety Extinguishers, Architect Service Fees, Interior Designing Fees. The applicant sought Ruling as to whether the service supplied to them will be for /of immovable property or not and whether ITC on such goods is available.
Held that:- The Hon’ble Authority for Advance Ruling held that Input Tax Credit is admissible on New Locker Cabinet and Generator. Input Tax Credit is blocked under Section 17(5)(c) for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Roof Solar Plant. Input Tax Credit is blocked under Section 17 (5) (d) for Architect Service and Interior Decorator fees.