ITC on Fans, Electric lamps used in factory

[Murari Agrawal]

Can we take ITC of GST on

1) Pedestal Fans

2) Ceiling Fans

3) Light fitting

4) Electric lamp used/installed in factory premises.

[VaibhavKumar Jain]

Yes, you can take ITC on above goods as per section 16 of CGST Act, 2017 since not covered under blocked credits under section 17(5) of CGST Act, 2017.

[KASTURI SETHI]

ITC is allowed, all items being movable. ITC on construction of immovable property is restricted under Section 17 (5) (d) of CGST Act.

[Venkataprasad Pasupuleti]

I endorse the views of learned experts that ITC is eligible as such items not being used in construction of immovable property.

[Ganeshan Kalyani]

The credit on the items are eligible. They are not blocked u/s 17(5) of CGST Act.

[YAGAY andSUN]

Provided no Depreciation is availed on the part of GST.

AI Summary

Input tax credit eligibility for fans and lamps confirmed when not blocked under Section 17(5) and not for immovable construction. ITC for pedestal and ceiling fans, light fittings and electric lamps used in factory premises is allowable because these movable goods are not among blocked credits and are not used in construction of immovable property; however, ITC should not be claimed where depreciation has been availed on the GST portion of such capital goods.