Input Tax Credit - works contract services - The Applicant is ...
Input Tax Credit Allowed for Repair Expenses on Factory Buildings if Not Capitalized in Accounts.
August 26, 2023
Case Laws GST AAR
Input Tax Credit - works contract services - The Applicant is entitled to ITC on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in their accounts. - AAR
View Source