ITC ON FLOORING TILES

[DEEPAK SHARMA]

We are going to do renovation of floor of our office and factory with Flooring Tiles and Flooring Stone, the supplier is giving GST bill, either we can take credit for the same. Please advice if possible quoe AAR judgment.

Thanks

AI Summary

Input tax credit on renovation depends on whether flooring is capitalised; revenue repairs permit credit, capital works do not.
ITC on flooring tiles depends on accounting treatment: when costs are capitalised as construction, renovation or improvements to immovable property, ITC is disallowed; when costs are treated as revenue expenditure (repairs, maintenance) and booked to profit and loss, ITC is admissible. The removability of the flooring is relevant-detachable, non-capitalised items may qualify for credit, whereas permanently affixed tiles or pavers capitalised as part of the immovable property do not.