Input credit on Capital goods and Furniture & Fixture & Repair of Building & others

[Sanjoy Das]

Pls clarify the input credit is available under GST of below mentioned queries :

a. Repairing of Office building / Guest house/ Employees building.

b. Painting of office building / Guest House/ Employees Building

c. Furniture & Fixture used in office purpose.

d. Furniture & Fixture used for employee benefit purpose.

Regards

Sanjoy Das

AI Summary

Input tax credit on capital goods and repairs allowed when incurred for furtherance of business, subject to taxpayer's burden of proof.
Input tax credit is allowable where repair, painting or capital goods (including furniture and fixtures) are incurred for the furtherance of business, subject to the claimant bearing the burden of proof and statutory exclusions; many such items are necessary to run a business but may still be disallowed if use cannot be substantiated, and taxpayers should consider notifying the department after availing credit to mitigate penalty risk.