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Gst credit regarding

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building maintenance and repair of building works gst credit deduction in ITC is possible or not
Replies (3)
ITC is not available for building repair and maintenance works, as it's blocked u/s 17(5) if you capitalised this cost in books of account.

but If it's not capitalised in books and expensed out in Profit and Loss account as Repair maintenance exp. than you can claim ITC for same.
If repair & maintenance of building is in nature of capital expenditure then ITC is blocked 17(5)
if it is in the nature of revenue expenditure then ITC is allowed as it is not file in the definition of construction.

I also agree with @ Sagar Ji


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