Input tax credit

[DK AGGARWAL]

Dear Sir

GST-Input Tax Credit

1---Please clarify if the ITC is available on replacement or repair of Tube lights, electric wire, in the office. In the purchase invoice of supplier GST number is appearing of buyer and in GSTR- 2A the ITC is shown.

2---Similarly, in repair of godown, expenses are incurred for replacement of roof sheet etc and the ITC is appearing in GSTR- 2A. Please note its not a new construction .

3----Similarly, is ITC available on replacement of CAR tyres, battery or service bill. ITC is available in GSTR- 2A as we have given our GST number to the supplier ?

Kindly respond asap

AI Summary

Debate on ITC Availability Under GST: Office and Godown Repairs vs. Car Maintenance Restrictions in Section 17(5). A discussion on the availability of Input Tax Credit (ITC) under GST for various expenses was held. Participants debated whether ITC is available for office repairs like tube lights and electric wires, godown repairs, and car maintenance expenses. It was generally agreed that ITC is available for office and godown repairs, provided they are not capitalized. However, ITC on car maintenance was contested due to Section 17(5) of the GST Act, which restricts ITC on motor vehicles and related expenses. Opinions varied, with some asserting ITC is disallowed for cars, while others suggested it might be permissible.