GST input on rented office- renovation

In my opinion, GST paid for the furtherance of business in relation to repairs and maintenance expenditures (such as chairs, tables, etc.) on rented property is allowable, but only to the extent that these expenses are not capitalized.

See, charging a single amount (in the nature of package) is not criteria for determining composite supply as composite supply is one in which one of the supply is a principal supply and these are naturally bundled. so in my opinion GST should have been charged separately on goods and services. Even otherwise services to be supplied does not pertain to repairing or maintenance of furniture etc.