GST Input on Painting work at rented building

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This query is : Resolved

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ITC on painting expenses for a rented office used for business purposes is generally allowed if treated as revenue expenditure and charged to P&L. If capitalized, ITC is blocked under Section 17(5)(d) of the CGST Act. The discussion also sought supporting case laws for eligibility.

BALAMURUGAN GOPAL

BALAMURUGAN GOPAL (Querist)

14 May 2026 Hi

Our rented office premises is used to provide research and testing work to our clients. We met a painting work expenses for such premises. Can we claim ITC on this? If yes please provide any case laws if any for reference purpose.

Thank you guys in advance.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

15 May 2026 ITC on painting a rented office is available provided the expense is treated as a revenue expenditure (charged to the P&L account) and not capitalized. If the cost is capitalized to the immovable property, ITC is blocked under Section 17(5)(d) of the CGST Act.

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BALAMURUGAN GOPAL

BALAMURUGAN GOPAL (Querist)

15 May 2026 Hi Sir,

Thanks for your opinion. Our GST consultant asked us, do not claim this as GST ITC.

Is there any case laws to prove him it is eligible ITC?

Thank you.

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