https://www.taxtmi.com/forum/issue?id=119117 A hotel owner receiving rental income may claim Input Tax Credit on repair and maintenance expenses if those costs are revenue in nature and not capitalised. Entitlement to ITC arises where supplies are used in the course or furtherance of business. Section 17(5) blocks credit only to the extent expenditures are capitalised for construction, reconstruction, renovation or major alterations; routine repairs and minor upkeep that are not capitalised remain eligible for ITC. en-us Mon, 20 May 2024 11:08:40 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119117 A hotel owner receiving rental income may claim Input Tax Credit on repair and maintenance expenses if those costs are revenue in nature and not capitalised. Entitlement to ITC arises where supplies are used in the course or furtherance of business. Section 17(5) blocks credit only to the extent expenditures are capitalised for construction, reconstruction, renovation or major alterations; routine repairs and minor upkeep that are not capitalised remain eligible for ITC. Discussion-Forum GST Mon, 20 May 2024 11:08:40 +0530 https://www.taxtmi.com/forum/issue?id=119117