Gst on expenses

Dear sir,

Please find the attached file.

Thank you for helping me.Can you please give me clarification for serial no.73 (repair and maintanance charges if it has not resulted into immovable property) in the above list.

Dear sir,

The point is that if the repairs and maintainance charges results in an immovable property(Ex: Permanent fixing of machinery to ground), then you cannot take the input tax credit on the same. If the repairs and  maintainance charges does not results in immovable property(Ex: Routine maintainance charges) then you can take the input tax credit.

Note: This is as per my knowledge.