Input GST Credit Denied for Building Infrastructure: Electrical, Lighting, Security, and Fire Systems Not Eligible.

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....Input tax credit - Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System? - HELD No - the items do not have independent existence and are part and parcel of the entire building, a building with infrastructure.....