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ITC in case of Repair

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1 Points Posted on 09 February 2018
Can ITC be availed for Repair and maintainence of Building ?
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On 09 February 2018 at 17:26 Report
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50 Points Posted on 09 February 2018
yes you can avail ITC for repairs and maintenance of building as in the course of business
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On 09 February 2018 at 19:58
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42 Points Posted on 09 February 2018
for ur business purpose u can claim but ur own purpose can't under gst work s contract
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On 09 February 2018 at 19:58
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188 Points Posted on 09 February 2018
What contract service input:
If the repair results in capitalization of such expense, then you cannot claim ITC.

If repair is charged to P&L, then ITC can be claimed.

The above provisions apply only when such repairs done for business.

If repairs are personal in nature, then ITC ineligible.
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On 09 February 2018 at 20:39
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GST
3925 Points Posted on 09 February 2018
nope you cant claim ITC on bulding repair,alteration ,renovation ... not matter used in business or not ... you cant claim

refer section 17(5)(d) cgst
100 Reply
On 09 February 2018 at 21:27
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188 Points Posted on 09 February 2018
Yes, I agree. Only P&L repairs can be claimed as input.
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On 09 February 2018 at 22:17


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