Eligiblity for input credit

Not eligible iteam, but in CGST act sec.17(5) provide us the details of goods and services on which ITC can't avail.

I have gone through it but its not clear whether amount paid for repairing of electrical fitting and amount paid for electrical fittings will be Eligible for Input Credit or not. This is not a capital expenditure but is on inmovable property.

In relation of repairing of electrical fitting you can avail credit but it should be in relation to or furtherance of business.

 

Its general repair work done in office premises. Its indirect expence for business.