TaxTMI 
TaxTMI 
Dear Sir,
Can we avail input credit of vat on repair & maintenance- Building.?
Kindly suggest me..
Input Credit on Repair & Maintenance of Building.
15 Mar 2017 
2 Replies 
2916 Views Asked by
Input tax credit on repair and maintenance denied; VAT on building repairs falls under negative list treatment.
Input credit of VAT on expenditure for repair and maintenance of a building is not available under the applicable VAT statute and rules; such expenditure is treated within the negative list for VAT purposes, so VAT paid on building repair and maintenance cannot be claimed as input tax credit. (AI Summary)
Input credit of VAT on expenditure for repair and maintenance of a building is not available under the applicable VAT statute and rules; such expenditure is treated within the negative list for VAT purposes, so VAT paid on building repair and maintenance cannot be claimed as input tax credit. (AI Summary)