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ITC on professional fees paid u/s 194J

MEENA VIVEK   28 October 2019


 4 likes  165 points

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We(Trust) Paid architecture fees for proposed commercial/Residential building construction to a private architect company with GST .We now pay GST On Renting of Immovable Property Services shall I take ITC on the above payment in November GST Payment.

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VINAYAK HEGDE (accounting & taxation freelancer)     28 October 2019

accounting & taxation freelancer 
 10 likes  243 points

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Can take itc as it is input service used infor output service/ goods sale

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Ritwick chatterjee (student)     28 October 2019

Ritwick chatterjee
 4 likes  82 points

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No. its under blocked ITC. Output is not works contract..

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Surjeet Negi   28 October 2019

Surjeet Negi

 47 likes  937 points

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Since the activity is in relation to immovable property, it would be a construction activity. further, it is assumed that all cost related to building is capitalised instead of charging to revenue in PL. the itc would not be available

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Pankaj Rawat (GST Practitioner)     28 October 2019

Pankaj Rawat
GST Practitioner 
 3426 likes  46453 points

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Yes if it is not capitalised to building account & kindly make sure that your outward supply is Taxable.

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RAJA P M ("Do the Right Thing...!!!")     28 October 2019

"Do the Right Thing...!!!" 
 8335 likes  113959 points

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Yes.... I agreed to Mr Pankaj Rawat's reply...

@ Mr Meena Vivek.,

If Your supplies are taxable then You can claim ITC if the said amount not capitalized in the Building account.
In case the Architecture fee booked in building account as asset then ITC not available...

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