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

Input tax credit availability: allowed for office repairs and godown maintenance, but restricted for motor vehicle servicing under section 17(5).
Availability of Input Tax Credit on maintenance and repairs depends on expense characterisation: routine office repairs (tube lights, wiring) treated as revenue expenditure permit credit when supplier invoices show the purchaser's GSTIN; repairs to a godown may be excluded if capitalised as construction/renovation; and credit on motor vehicle parts and servicing is generally disallowed by the statutory motor vehicle exclusion unless the vehicle is used for specified excepted supplies.