No GST Input Tax Credit for Capitalized Building Repairs Including Materials and Labor Costs.

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Full Text of the Document

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....Input ax credit - GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building - GST paid on labour supply for carrying out repair of building - ITC will not be available to the extent of capitalization of supply of goods and services.....