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