TaxTMI 
TaxTMI 
gardening expenses incurred for garden maintained at factory can ITC be claimed
gardening expenses itc
16 Feb 2019 
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Input tax credit for gardening expenses: eligible on business premises, ineligible for residential or public-use gardening.
Input tax credit for gardening and plantation services is available when such services are used in the course or furtherance of business and are performed within factory or other business premises (including administrative buildings and guest houses). Gardening and plantation outside plant areas, urban plantations, or services related to residential colonies and employee perquisites are not eligible as they constitute non-business use. (AI Summary)
Input tax credit for gardening and plantation services is available when such services are used in the course or furtherance of business and are performed within factory or other business premises (including administrative buildings and guest houses). Gardening and plantation outside plant areas, urban plantations, or services related to residential colonies and employee perquisites are not eligible as they constitute non-business use. (AI Summary)