ITC can be claimed from all inward supplies of goods or services which are used in the furtherance of business. Since its repair to the shop ITC can be claimed.
GST has widened the coverage of goods and services eligible for ITC. Anything used for furtherance OTHER THAN those which are specifically excluded is available. If in nature of capital items which are capitalised - to ensure that credit is reduced when depreciation claimed.
GST has widened the coverage of goods and services eligible for ITC. Anything used for furtherance OTHER THAN those which are specifically excluded is available. If in nature of capital items which are capitalised - to ensure that credit is reduced when depreciation claimed.