TaxTMI 
TaxTMI 
Can we take ITC of GST on
1) Pedestal Fans
2) Ceiling Fans
3) Light fitting
4) Electric lamp used/installed in factory premises.
ITC on Fans, Electric lamps used in factory
16 Mar 2020 
5 Replies 
16505 Views Asked by
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. (AI Summary)
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. (AI Summary)