https://www.taxtmi.com/forum/issue?id=114417 Input tax credit is allowable where repair, painting or capital goods (including furniture and fixtures) are incurred for the furtherance of business, subject to the claimant bearing the burden of proof and statutory exclusions; many such items are necessary to run a business but may still be disallowed if use cannot be substantiated, and taxpayers should consider notifying the department after availing credit to mitigate penalty risk. en-us Thu, 20 Dec 2018 17:58:41 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114417 Input tax credit is allowable where repair, painting or capital goods (including furniture and fixtures) are incurred for the furtherance of business, subject to the claimant bearing the burden of proof and statutory exclusions; many such items are necessary to run a business but may still be disallowed if use cannot be substantiated, and taxpayers should consider notifying the department after availing credit to mitigate penalty risk. Discussion-Forum GST Thu, 20 Dec 2018 17:58:41 +0530 https://www.taxtmi.com/forum/issue?id=114417