Office renovation Exp. ITC

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on office renovation expenses such as interior design, tiles, and hardware. According to relevant provisions, ITC is generally not allowed for goods and services used in the construction or renovation of immovable property, especially when these expenses are capitalised. This exclusion applies to alterations and additions, meaning you typically cannot claim ITC if the costs are added to the building's capital account.