ITC Blocked for Air Conditioning, Lifts, Electricals, Architect Services & More Under CGST Act Sections 17(5)(c) & (d. https://www.taxtmi.com/highlights?id=59277 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 en-us Wed, 18 Aug 2021 17:48:05 +0530 Wed, 18 Aug 2021 17:48:05 +0530 TaxTMI RSS Generator ITC Blocked for Air Conditioning, Lifts, Electricals, Architect Services & More Under CGST Act Sections 17(5)(c) & (d. https://www.taxtmi.com/highlights?id=59277 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 Highlights GST Wed, 18 Aug 2021 17:48:05 +0530 https://www.taxtmi.com/highlights?id=59277