Eligibility of itc

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Sahil Bhatia (Querist)
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06 April 2019 I have two question regarding ITC admissible on services provided by Interior Designer

1. Can he claim ITC for goods received for providing such service in case of design and execution contract for eg. plywoods, decoration items etc?
2. Can he claim ITC of goods supplied alongwith the provision of such service for eg. Air conditioner, Furniture etc?

Also i would like to know whether Section 17(5)(d) applies to the above case or it is for receiver of services of such interior designer.

Thanks

CA Anita Bhadra

CA Anita Bhadra (Expert)
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07 April 2019 In my view , Sec 17(5) (d) is not applicable in your case as it stipulates -

Goods or services or both RECEIVED by a taxable person for construction of an immovable property (other than plant and machinery) on his OWN ACCOUNT including such goods or services or both are used in course of furtherance of business;

In your case , you are supplier of the services , this section is not applicable to you and you can claim ITC

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