ITC ON REPAIRS ON CONSTRUCTION

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..... SIR, A FACTORY CARRIED OUT REPAIRS AND RENOVATION ON THEIR FACTORY BUILDING. WHETHER THEY ARE ELIGIBLE TO TAKE ITC ON CEMENT, STEELS AND OTHERS AS PER SEC.16 OR NOT ELIGIBLE AS PER SEC.17(5)(d) . KINDLY POST AND GUIDE - Reply By Shilpi Jain - The Reply = If such repair works are not capitalised, credit would be eligible if the business is a taxable business. - Reply By DR.MARIAPPAN GOVINDAR .....

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..... AJAN - The Reply = I endorse the views of Shilphi Jain. - Reply By NEERAJ KUMAR, RANCHI - The Reply = It is available only in certain cases: If it is received for construction of plant or machinery on your own account . Further Plant and Machinery has been defined as : plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that a .....

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..... re used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes : (i) land, building or any other civil structures; Now you can easily decide whether it will be available to you or not. - Reply By KASTURI SETHI - The Reply = Sh.R.V.Perumal Ji, The following decision of AAR Rajasthan will help you in arriving at correct de .....

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..... cision:- 2019 (5) TMI 248 - AUTHORITY FOR ADVANCE RULING - RAJASTHAN - IN RE : RAMBAGH PALACE HOTELS PVT. LTD. - Reply By RV PERUMAL - The Reply = MY SINCERE THANKS TO ALL . I ALWAYS THANKFUL TO SHRI. KASTURI SETHI SIR FOR A DETAILED REPLY IN EACH AND EVERY TIME. ONCE AGAIN , THANKS TO ALL - ITC ON REPAIRS ON CONSTRUCTION - Query Started By: - RV PERUMAL Dated:- 13-7-2021 Goods and .....

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..... Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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