This discussion clarifies the eligibility for Input Tax Credit (ITC) on GST for a contract covering civil, electrical, and furniture works. While ITC is generally not available for civil and electrical fittings, it can be claimed on furniture as these are considered movable items. The advice stresses that legally, ITC cannot be claimed on the non-movable components.
27 October 2020
Contract including material and labour for civil, electrical fittings and furniture are given to a contractor The contractor will charge GST on his bill. Can ITC credit be taken on above bill If answer is no then in which way GST credit can be taken ?