Input Tax Claim against Interior Works

[Muraleedharan M]

Respected Sir,

Whether we take ITC against Interior Work designing & Materials,

Because, we are going to open a new office for our company. In which we are getting Invoices for Interior Consultancy, Materials, etc.,

Kindly Guide me. Thanking You,

AI Summary

Eligibility of ITC on Interior Design Services and Materials: Clarifications and Section 17(5) Concerns under CGST Act A discussion on a forum addressed the eligibility for claiming Input Tax Credit (ITC) on interior design services and materials under the Goods and Services Tax (GST) for a new office setup. One participant clarified that interior design services fall under SAC 998391 and are eligible for ITC, but materials like ACs and furniture should be capitalized. Another participant suggested that claiming ITC on works contracts could be questioned under Section 17(5) of the CGST Act. It was recommended to seek an Advance Ruling for clarity, and a recent judgment favored ITC claims on interior consultancy fees.