claim Input under GST on Leasehold Improvements

Dear Sir,

can we claim the GST input on leasehold improvements ( Fixed Assets )like electrical fittings, renovation for office , Furniture and fixtures etc . ?

Thanks in Advance .
Replies (5)
You can claim ITC on furniture & electrical fittings but no ITC available for renovation as per Sec 17(5).
No, as per Section 17 Sub-Section 5 Clause C & D: [c] works contract services when supplied for construction of an immovable property [other than plant and machinery] except where it is an input service for further supply of works contract service; [d] goods or services or both received by a taxable person for construction of an immovable property [other than plant or machinery] on his own account including when such goods or services or both are used in the course or furtherance of business.
Thanks a lot madam

subject is not clear till,

 

Can we take GST ITC for renovation of building under leasehold improvement. ?

can we claim itc on storage rack which is fixed with land by fashner etc.

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
11 August 2026
Chartered Accountant

Aviv Global Pvt Ltd

Ahmedabad

CA

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details