17 March 2026
Dear Sir, In Factory Modification in Factory Builing Materials used Bills GST CREDIT ALLOWED (Like MS Steel Like I BEAM CHHANLE , Cement & Blocks etc.) Let me clear all these ITC Availed or not.
17 March 2026
No, you generally cannot claim Input Tax Credit (ITC) for building materials used for factory modifications. You cannot claim ITC on cement, blocks, or MS steel if they are used to modify the factory building and the costs are capitalized. However, if these materials are used specifically as a support structure for machinery, or if the expenses are treated as revenue repairs (not added to the building's asset value), the ITC may be claimed.