https://www.taxtmi.com/forum/issue?id=119052 Eligibility of Input Tax Credit for fit-out and civil works depends on accounting characterisation and whether items are integral to the building. Costs capitalised as construction may be excluded under the statutory block, whereas removable or separable fixtures and fittings, and supplies taxable and procured from registered persons, are more likely to permit credit; each item must be assessed on whether it is structurally integral or movable. en-us Tue, 02 Apr 2024 12:49:40 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119052 Eligibility of Input Tax Credit for fit-out and civil works depends on accounting characterisation and whether items are integral to the building. Costs capitalised as construction may be excluded under the statutory block, whereas removable or separable fixtures and fittings, and supplies taxable and procured from registered persons, are more likely to permit credit; each item must be assessed on whether it is structurally integral or movable. Discussion-Forum GST Tue, 02 Apr 2024 12:49:40 +0530 https://www.taxtmi.com/forum/issue?id=119052