Gst input on repair of factory building

This discussion clarifies whether GST input tax credit (ITC) can be claimed on repair bills for a factory building. The consensus is that if the repairs are not capitalised under the building account and are instead booked as revenue expenses in the Profit & Loss account, then ITC is claimable. Essentially, if it's treated as a repair and maintenance expense rather than a capital improvement, you can claim the input tax credit.