Can we Avail ITC on AMC - Air conditioner


This query is : Resolved 

Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on invoices for Air Conditioner (AC) Annual Maintenance Contracts (AMCs) issued by registered vendors. The consensus is that ITC is available as it is considered a service provided by a service provider, falling under relevant SAC codes like 995469.

11 September 2023 Kindly suggest can we avail the input tax on the AMC (Airconditioner) invoice issued by the registered vendor.
SAC code mentioned - 995469

11 September 2023 Yes, Why not.

11 September 2023 Will it not be considered under works contract

11 September 2023 It's a service by a service provider.

12 September 2023 Thank you so much sir


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