15 February 2017
Vat input can be claimed for input on machinery used for production but not for fixed assets used for office. Also input credit on machinery is not available in one go but in instalments over the years. Number of years varies from state to state.
02 August 2025
For Haryana (including Gurgaon), under the Haryana VAT Act, input tax credit on fixed assets such as machinery used in production **can be claimed but usually in installments over a period of years**—commonly 3 to 5 years, depending on the state's specific rules.
However, input VAT on fixed assets used **solely for office purposes** (like furniture, AC, computers, etc.) **may not be allowed** or may have restrictions.
Since ETO mentioned a new amendment, it's important to refer to the latest Haryana VAT rules or notifications. The specific section for input tax credit on capital goods in many VAT Acts is around **Section 18 or 19**, but Haryana may have updated it.
I recommend:
* Checking the latest Haryana VAT Amendment notifications (post-2016). * Confirming from the Haryana VAT department or official website for any recent changes. * Consulting the Haryana VAT Act’s provisions on input tax credit on capital goods.