Availability of ITC considering Sec 17 (5)

[Yatin Bhopi]

Dear expert,

We have received bill for aluminium door and windows and some partition in plant. This expenses are booked and capitalised in Plant and Machinery.

Please let me know whether ITC is available or not after going through Section 17 (5)

AI Summary

Input Tax Credit Available for Aluminium Doors, Windows, and Partitions in Plant and Machinery; Section 17(5)(c) Not Applicable. A query was raised regarding the availability of Input Tax Credit (ITC) for expenses related to aluminium doors, windows, and partitions capitalized in Plant and Machinery under the Goods and Services Tax (GST) framework. An expert responded, confirming that ITC is available for these expenses, stating that Section 17 (5) (c) does not apply in this case. The original inquirer acknowledged the response with gratitude.