Is GST input credit allowed on Fire Hydrant systems installed in a building (for statutory purposes) against rental income accruing from the building?
3 Replies
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 01 June 2019
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.
Shivam RC
(Student)
(23683 Points)
Replied 08 June 2019
ITC Available since it is used in the course of or furtherance of business.
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