ITC on Repair and Mantance of Office and factory

This discussion explores the eligibility of claiming Input Tax Credit (ITC) on expenses related to the repair and maintenance of factories and offices. While some argue that ITC is permissible for items like piping and PVC, especially if expensed rather than capitalised, others point to Section 17(5) of the GST Act. This section generally disallows ITC on expenses related to immovable property, with exceptions for plant and machinery.