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Your Answer

Question ID : 38148

INPUT IN GST

WHETHER INPUT CAN BE CLAIMED ON INTERIOR DESIGN? PLEASE SPECIFY THE ANSWER WITH SECTION.

Posted by CA Neha Gupta on May 17, 2019

Filed Under GST

Answer ID : 76582

Please refer Section 17 (c) & (d) with explnation to section 17(c) & (d) of CGST Act, 2017. ITC is not available.

Posted by CA PRADEEP C B on May 17, 2019
Answer ID : 76583

Interior design services are generally started after completion of construction. It is covered under section 17(5)d) of CGST Act. Hence ITC on interior design charges cannot be claimed. However, if bifurcation is made, ITC on capital goods used for interior design can be claimed.

Posted by CA. chunauti dholakia on May 17, 2019
Answer ID : 76589

In my opinion your case is covered by Section 17 (d) of CGST Act, 2017 and hence input tax credit is not available to you.

Posted by CA. BISHT RAKESH on May 19, 2019
Answer ID : 76620

With regard to works contract/ immovable property, no IPT is allowed when the expenditure is capitalised. If it is treated as revenue expenditure in the P&L a/c, ITC can be claimed.

Posted by CA. VENKITARAMAN K V on May 24, 2019
Answer ID : 76690

yes if used for furtherance of business

Posted by CA JEET REWRI on May 30, 2019
Answer ID : 76737

if it is treated as a revenue exp ie repairs etc ITC shall be available.

Posted by SIVADAS CHETTOOR on Jun 04, 2019