ITC on Building Repair & Maintenance

No it cannot be claimed. ITC is blocked under Section 17(5)(d). 

ca.praveen @ prsrglobal.com

Yes ITC can be claimed. It is no where restricted

ITC Eligible for any Expenditure incurred on Immovable property which is in nature of Repairs and charged to Profit & Loss Account. 

ITC on Capital Expenditure on Immovable property is not eligible.

Yes, you can generally claim GST Input Tax Credit (ITC) on building repair and maintenance expenses, but it depends on how the property is being used. If the building is used for making taxable supplies, then the GST paid on repairs and maintenance is usually eligible for ITC. However, if it's used for exempt supplies or personal use, then ITC may not be allowed.

One thing to watch out for is how extensive the work is, if it qualifies as a capital improvement instead of routine maintenance, the GST treatment might differ. I had a similar situation with a commercial space where regular plumbing and electrical fixes were handled by Handyman Singapore, and since the property was being rented out with GST-registered leases, we could claim ITC on most of those services.

If you're looking for reliable repair services that provide GST-compliant invoices, you can click here to check out their offerings. They cover a wide range of maintenance work and are quite familiar with commercial compliance needs.

Hope that helps clarify things!

The Explanation to Sec 17(5) treats repairs as 'construction' only to the extent capitalised, so GST on routine building repairs and maintenance charged to the P&L is eligible ITC where the building is used for taxable supplies, while renovation or repairs capitalised to the building are blocked by Sec 17(5)(d).