material & manpower supply for roof lekage work of company shade.
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Quick Summary
This discussion clarifies the eligibility of Input Tax Credit (ITC) for roof leakage repair work, particularly when performed under SAC code 995453. To claim ITC, the invoice value must be booked as expenditure in the Profit & Loss Account, specifically under 'Repairs and Maintenance'. If the expense is capitalised, ITC cannot be claimed.