GST CREDIT FOR INTERIOR WORK

This discussion explores the eligibility of GST credit for new office interior work, including partitions, false ceilings, tables, and electricals. Generally, if the costs are capitalised, input tax credit (ITC) is blocked under Section 17(5)(c) of the CGST Act. However, tables can be treated as furniture and ITC claimed on the GST portion. If the interior work is expensed as 'Repairs and Maintenance' in the P&L, ITC is claimable.