ITC on Electrical fittings.

It is possible provided they are used for the purpose of business.

Are you sure sir..?

No you can't. Because it is Blocked ITC under section 17(5)

No connection with blocked credit under section 17(5)

As per ADVANCE RULING NO. GUJ/GAAR/R/37/2021 and section 17(5)(c)

When you are constructing a factory building, even Electrical fittings would form part of building and would be capitalized. Ans as per section 17(5), you would not get any ITC on the same.

But once in later years, in the due process of repair and maintenance of building, there is any electrical fitting replaced and the same is expensed out in P & L A/c then you would be eligible for such ITC.

Yes, We can take ITC on those.

ITC on electrical fittings are ineligible only when they are used in construction of Building because at that time they are treated as immovable property and they are capitalized in the books.