Gst input credit on fire hydrant system

ITC / Input 1961 views 3 replies

Is GST input credit allowed on Fire Hydrant systems installed in a building (for statutory purposes) against rental income accruing from the building?

Replies (3)
No not allowed for claim
Yes you can avail ITC , as its not part of Immovable property . Moreover we can refer the Orissa High Court Judgement in this regard Orissa High Court Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax W.P. (C) No. 20463 of 2018 Dated : 17/04/2019 By way of this writ petition the petitioners have challenged the action of the opposite parties whereby the opposite parties without considering the provisions–under–Section 17 (5)(d) of the Central Goods and Services Tax Act (in short “the CGST Act”) held that the provisions of the CGST Act is not applicable in the case of construction of immovable property intending for letting out for rent.
ITC Available since it is used in the course of or furtherance of business.


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