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
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