Input Tax Credit on Air Conditioning Plant
This query is : Open
12 December 2019
Hello Sir/Mam,
Our company is considering a proposal for taking services of works contract for Centralized Air conditioning for our new office.
Whether GST input would be available on the Works Contract Services?
The vendor would provide material and labour for Centralized Air Conditioning
.
As per Section 17(5) of CGST Act immovable property except plant and machinery is mentioned.
Prompt Response would be appreciated.
Our company is considering a proposal for taking services of works contract for Centralized Air conditioning for our new office.
Whether GST input would be available on the Works Contract Services?
The vendor would provide material and labour for Centralized Air Conditioning
.
As per Section 17(5) of CGST Act immovable property except plant and machinery is mentioned.
Prompt Response would be appreciated.
CA Suresh Jain
(Expert)
12 December 2019
As mentioned by your self that the ITC is blocked as per section 17(5)(c) on "Works contract services when supplied for construction of immovable property, other than plant & machinery, except where it is an input service for further supply of works contract". It is clear that the ITC is not blocked on the Plant and Machinery even if it is plant of immovable property. The Central air conditioner is "plant and machinery" consisting of chilling units put outside the wall or on roof or on ground, fans and ducting which are fixed to walls or ceiling. Even if a part of machinery embedded to earth or attached to immovable property, it qualifies for ITC. In view of this Central AC plant is eligible for ITC
12 December 2019
Yes... I fully agreed to Mr CA Suresh Jain... ITC is available for the centralized Air-conditioner.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- EPF ECR NEW FILE SEP 17TH 2026
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- Under marginal scheme
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- GST on Renting godown to KFCSC for Storage of Raagi
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- TDS on Fixed Assets purchased
- Import of Software Service.
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- Non filing of I T Returns
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
