Input on Decoration items for Showroom purpose

Dear Sourav, decoration items in Showroom of Furniture are used for furtherance of Business as its a Marketing trick. Customers get attracted by that. Now saying that can we claim? If not by any one then please specify rule.

As such it's not cover under Section 17(5). probably you would books such expenses under " Office expense" hence credit can be available.

We have options of Ledger heading, but don't you thing thru HSN code, Department can point out?

Dear Pankaj Ji,

We are into Import of Furniture and Sell in India, we have 90+ showrooms. When we are opening New Showrooms, there we put small artificial plants, big artificial plants and pots, some crafted utensils on tables (tables for sale) like such things for decoration to showroom. Those items are purchased for worth of Rs. 2,00,000/- approx.

Kindly let me know in case of any confusion.

No there is no confusion.

i do not find any of above expenses to be cover under block list so all such expenses can be put under office expenses or equipment &  itc can be claim.