GST ITC Unavailable for Buildings and Sanitary Fittings; Allowed for Office Fixtures, Furniture, and AC Plants.

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Full Text of the Document

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....Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST paid on such sanitary fittings is not available - However, credit of GST is available on office fixtures 85 furniture, A.C. plant.....