TaxTMI 
TaxTMI 
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,
Input Tax Claim against Interior Works
15 Feb 2018 
8 Replies 
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Input tax credit eligibility for interior design services generally available; material and works-contract exceptions may limit credit.
Interior designing services under SAC 998391 are generally regarded as eligible for Input Tax Credit and materials should be invoiced/reimbursed and capitalised when they are capital goods; however, where interior works qualify as a works contract or fall under Section 17(5) exclusions the credit may be questioned, and parties are advised to seek an advance ruling. (AI Summary)
Interior designing services under SAC 998391 are generally regarded as eligible for Input Tax Credit and materials should be invoiced/reimbursed and capitalised when they are capital goods; however, where interior works qualify as a works contract or fall under Section 17(5) exclusions the credit may be questioned, and parties are advised to seek an advance ruling. (AI Summary)