TaxTMI 
TaxTMI 
We are CA firm and have recently purchased a new office. For making furniture in the office, we have directly purchased ply, wood and other materials. Can we take ITC, of the material so purchased to make the furniture?
ITC available on materials purchased for making furniture in office
08 May 2019 
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Input Tax Credit disallowed for office furniture and installation services under Section 17(5)(c) CGST Act.
ITC is not available on the purchase of furniture or on services for fixing it because such supplies are blocked under Section 17(5)(c) of the CGST Act. This applies to materials bought to make furniture and to installation services, even where the assets are capitalised or partly movable. (AI Summary)
ITC is not available on the purchase of furniture or on services for fixing it because such supplies are blocked under Section 17(5)(c) of the CGST Act. This applies to materials bought to make furniture and to installation services, even where the assets are capitalised or partly movable. (AI Summary)