This discussion clarifies whether GST input credit can be claimed for facility management services. The consensus is that input tax credit is eligible if the services are used for business purposes and not personal use. To claim it, you must possess the relevant tax invoice or debit note and proof of payment.
01 December 2023
Dear Experts, Can any one guide me whether we can take GST input credit of Facility management services invoice, if so, could you share the relevant provision for my understanding. Thank you
02 December 2023
Conditions to claim an input tax credit under GST. Such input tax credit is eligible for claims if the goods or services purchased are further used for business purposes and not personal use. Buyer must hold such tax invoice or debit note or document evidencing payment towards the purchase.