please tell me about input credit on building repairing eligible or ineligible with Gst rules
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Quick Summary
This discussion clarifies the eligibility of GST input credit for building repair and maintenance expenses. Generally, input tax credit (ITC) is claimable for repair and maintenance costs that are treated as revenue expenditure, not capitalised. However, specific exclusions apply as per Section 17(5) of the CGST Act, which should be referred to for definitive guidance.