INPUT TAX CREDIT ON OFFICE INTERIORS WORKS

[Raghu K]

Dear Experts,

Whether can we take ITC against Interior Work designing & Materials,

Because, we shifted to our new office for our company. In which we incurred amount for Interior Consultancy, Materials, etc., & the same has been capitalized.

Kindly Guide me. Thanking You,

Raghu

AI Summary

Input tax credit on capitalised office interior works may be disallowed as construction-related, while furniture may remain claimable.
Whether Input tax credit can be claimed for interior consultancy, materials and fittings capitalised as office interiors is disputed. One view treats such capitalised interior works as construction-related and excluded from credit under the construction/works-contract exclusion; an alternate view treats interior design as a distinct service and movable fittings as capital goods or inputs not on the negative list, potentially eligible for ITC subject to applicable conditions.