ITC Claim Regarding
This query is : Resolved
21 May 2026
Dear Experts, It is possible to take ITC Credit for Industrial construction work. Work details, Land development, PEB, civil, plumping, electrical, fire production system, fire alarm, cctv, & networking, land scape, Facede, compressor system. total work done by single contractor and provide the running bills. ITC claim against the running bill is possible for the contractee.
21 May 2026
Not Eligible (Blocked ITC): Land development, PEB works, civil works, plumbing, facade, and landscaping are blocked under Section 17(5)(d) of the CGST Act as they form part of the immovable property/civil structure.
Eligible (Allowed ITC): Compressor systems, CCTV, networking systems, and dedicated power equipment qualify as "Plant and Machinery" and are eligible for ITC.
Disputed: Fire production and alarm systems are highly litigated; the department routinely denies ITC if they are permanently integrated into the building.
Recommendation: Request the contractor to provide an itemized breakdown in the running bills so you can legally claim ITC on the eligible machinery and equipment while segregating the blocked civil expenses.
Eligible (Allowed ITC): Compressor systems, CCTV, networking systems, and dedicated power equipment qualify as "Plant and Machinery" and are eligible for ITC.
Disputed: Fire production and alarm systems are highly litigated; the department routinely denies ITC if they are permanently integrated into the building.
Recommendation: Request the contractor to provide an itemized breakdown in the running bills so you can legally claim ITC on the eligible machinery and equipment while segregating the blocked civil expenses.
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