https://www.taxtmi.com/forum/issue?id=113679 Whether Input tax credit can be claimed for interior consultancy, materials and fittings capitalised as office interiors is disputed. One view treats such capitalised interior works as construction-related and excluded from credit under the construction/works-contract exclusion; an alternate view treats interior design as a distinct service and movable fittings as capital goods or inputs not on the negative list, potentially eligible for ITC subject to applicable conditions. en-us Fri, 27 Apr 2018 15:33:12 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113679 Whether Input tax credit can be claimed for interior consultancy, materials and fittings capitalised as office interiors is disputed. One view treats such capitalised interior works as construction-related and excluded from credit under the construction/works-contract exclusion; an alternate view treats interior design as a distinct service and movable fittings as capital goods or inputs not on the negative list, potentially eligible for ITC subject to applicable conditions. Discussion-Forum GST Fri, 27 Apr 2018 15:33:12 +0530 https://www.taxtmi.com/forum/issue?id=113679