input tax credit of SGST on repairs to office

one of our clients has done a repairs to office (immovable property). under VAT the set off for the said expense was disallowed being in relation to immovable property. what is the status and ITC benefit under SGST for the said expense. Whether it is allowed?
Replies (2)
yes..it can be allowed as itc
can you please mention the provisions/section reference for the same . so that I could go though it.

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