Credit for office fixtures & furniture, A.C. plant & sanitary fittings: AAR

Credit for office fixtures & furniture, A.C. plant & sanitary fittings: AAR

Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account:Cenvat Credit of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are an integral part of building or any other civil structure, Cenvat Credit of GST paid on such sanitary fittings is not available. However, the credit of input tax charged on the supply of fixtures & furniture and A.C. plant is admissible under -CGST/SGST Act. 2017, provided that the registered person has not claimed depreciation on the tax component of the cost of the capital goods and plant and machinery under the provisions of the Income-Tax Act 1961

Ruling No 03/2018-19 – dated – May 04, 2018 (AAR Uttarakhand)

CA Amresh Vashisht
Meerut