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        Case ID :
        GST

        Input tax credit - Central Air Conditioning Plant, Classified &...

        ITC Blocked for Air Conditioning, Lifts, Electricals, Architect Services & More Under CGST Act Sections 17(5)(c) & (d.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant. - ITC is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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