GST Input Credit

[Ethirajan Parthasarathy]

A Business entity spends on interior including false ceiling and the service provider charges GST on works contract. The building is owned by the business entity. Is it eligible to take input credit of GST paid or interior including false ceiling.

Will situation be different if the building is rented premises.

[KASTURI SETHI]

Not admissible. See Section 17(5) (c) & (d) of CGST Act, 2017.

[DR.MARIAPPAN GOVINDARAJAN]

In my view also it is not admissible.

[Ganeshan Kalyani]

The credit is not admissible.

[YAGAY andSUN]

We endorse the views of our experts on this matter.

AI Summary

Input tax credit disallowed for GST on interior works and false ceilings; credit not available for owner or tenant premises. Whether a business may claim input tax credit on GST paid for interior works including false ceilings is addressed: the credit is not admissible where the expenditure relates to works on immovable property used in supplying goods or services. Experts uniformly conclude the credit is not available for either owner occupied or rented premises, invoking the GST exclusion that denies input tax credit for taxes paid on construction, repair or maintenance of immovable property.