In this article, you can quickly check out the list of goods and services that are not eligible for an input tax credit as per the GST Act, 2017.
Introduction of ITC
Input tax credit is considered very significant for every business unit which is always in the need to invest in the business in the manner of capital. The need for capital is required each and every time a business gets ready for its next project. This time in GST, a business unit will be eligible for the input tax credit, only if certain cases are met with the transactions.
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Invoice matching of both parties will be the key issue for checking and granting the input tax credit to the dealer while in certain cases, the input tax credit may not be available for some rules and regulation purposes.
Some of the Goods and Services Which are Not Eligible for ITC
Read Also: Input Tax Credit Guide Under GST: Calculation with Proper Examples
| S.No. | Items | Exceptions |
|---|---|---|
| 1 | Motor Vehicles | Except in cases: “Extended supply of such vehicles or conveyances;” “Transportation of passengers” |
| 2 | Other Conveyances | “Providing training on driving, navigating such vehicles” “Conveyances for transportation of goods” “Motor vehicles for transportation of persons having an approved capacity of more than thirteen persons including driver when they are used for business purposes” “Buses for pick and drop of employees (if approved capacity is more than 13 persons including driver) – part of above.” |
| 3 | Insurance, repairs and maintenance for motor vehicles and conveyance are not allowed | “Except where an inward supply of goods or services or both of a particular category is consumed by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply” “ITC is available in respect of food and beverages or health services where the provision of such goods or services is obligatory for an employer to provide to employees under any law for time being in force.” |
| 4 | Membership in a Health Centre | “Only allowed under this head if ITC on vehicles are allowed;” “If the ITC on any type of vehicle is not allowed, then the cost of insurance, repairs and maintenance for such vehicles is also not allowed.” |
| 5 | Membership of a Club, | – |
| 6 | Membership in a Fitness Centre; | – |
| 7 | Works contract services when supplied for the construction of an immovable property | – |
| 7 | Rent-a-cab, Life Insurance, Health Insurance | “Gifts to employees are exempted from GST up to a value of Rs 50,000 per employee – Schedule I of CGST Act, 2017 (Refer Sec 7)” |
| 8 | Travel benefits extended to employees on vacation such as leave | – |
| 9 | Travel benefits on home travel concession (LTA) | – |
| 11 | “Except where it is an input service for the extended supply of works contract service and plant and machinery” | Goods or services or both received by a taxable person for the construction of an immovable property |
| 12 | “Gifts to employees is exempted from GST up to a value of Rs 50,000 per employee – Schedule I of CGST Act, 2017 (Refer Sec 7)” | “Except goods or services received on his own account including when such goods or services or both are used in the course or furtherance of business and plant and machinery” |
| 13 | Goods or services or both on which tax has been paid under section 10; | ie. Under section 10 composition scheme |
| 14 | Goods or services or both received by a non-resident taxable person | “Except on goods imported by him” |
| 15 | Goods or services or both used for personal consumption | – |
| 16 | Goods lost | – |
| 17 | Goods written off | – |
| 18 | Goods destroyed | – |
| 19 | Goods stolen | – |
| 20 | Goods disposed of by way of gift or free samples | “Gifts to employees are exempted from GST up to a value of Rs 50,000 per employee – Schedule I of CGST Act, 2017 (Refer Sec 7)” |
| 21 | Any tax paid in accordance with the provisions of sections 74, 129 and 130. | I.e. In Fraud, Misstatement, etc. |
SIR,
WOULD REQUEST PLEAE ARRANGE TO PROVIDE THAT ITC WILL BE APPLICABLE ON CANTEEN SERVICES PROVED BY EMPLOYER TO EMPLOYEE OR NOT…?
“Please consult GST practitioner”
Sir i want to know i have a scrap business for inverter batteries. i collect all used inverter batteries scrap from various shops & sell the scrap to the inverter batteries manufacturers. i need to generate eway bill or any other challan to generate
Yes, if Invoice value of scrap exceeds the prescribed limit
can we take input tax credit of invoice of chartered accountant?
Yes but under RCM
Hello,
I work as software professional, and provide consultancy to my clients. What is the ITC valid list for me?
Thanks
can i claim input credit of Stock insurance policy which i had on our raw material ?
Yes
Whether the recipient of goods has to reverse proportionate Input ITC if even the supplier of goods has not reduced his Output Tax Liability….thanks
Yes
I am solo proprietor and work in filed of electrical and maintenance services for which i regularly purchase hydraulic oils to supply our client is it right practice to do and if yes then can i clime ITC
Yes, as this is used for furtherance of your business you can claim ITC too
We have purchase of Engine Oil and Hair Oil used for Manufacturing of Paper Products machines can i elgible GST input, Kindly Help us…
Yes
Can a Company with an aggregate turnover of above 20 Crores, claim ITC on payment made to law firm for legal services?
Yes
Sir, Can I take Input on cement & saria on the basis of High Court Judgement on Safari Retreats Pvt Ltd.
I am constructing Hotel.
we are a contractor operation of NH and we procure uniforms for our staff with 5% GST. My client reimburses the uniform and supply of manpower (which attract 18% GST) amount along with 18% GST.
Hence my client asked us to raise the Invoice to deduct 5% GST from the Uniform since it attracts double taxation.
Kindly suggest how we add uniform material along with manpower supply in GST format
You can raise an invoice with 5% GST for the uniform & 18% GST for manpower, client can claim ITC for 5% GST paid on the Uniform in their GSTR 3B. For more clarification kindly consult the same with the GST practitioner.
I am purchasing GIDC ( GUJARAT INDUSTRIAL DEV.CORP. ) INDUSTRIAL PROPERTY . GIDC WILL TRASFER LEASE CONTRACT AND EARLIER OWNER SELL TO ME LEASE CONTRACT . GIDC ALLOTED 99 YEARS LEASE AGREEMENT WITH EARLIER OWNER FROM WHOM I AM PURCHASING .
CAN SELLERS CHARGE GSTN ON ME ?? HOW MUCH ?? CAN I CLAIM ITC ?
“Please consult to GST practitioner”
Can u please give a clear explanation on GST implication on SEZ vendors under GST?? with example.?
Please consult the GST practitioner
Can we claim input tax on labor & material purchased for partition work for our office interiors?
Yes, as this expense is used for business purposes
Will this not contradict item 7 the the above table?
Works contract services when supplied for the construction of an immovable property
Govt of India organization under autonomous Can claim the below things as ITC
1. AMC on Manpower, housekeeping , and other Building Maintenance work
2. purchase of stationary items for official purpose
3. other Office equipment which are used for official purpose
Please reply, Thanks
I have a small business (Inc) for which we rec’d gov’t funding for the purchase of a tractor. The tractor is registered in my personal name for loan/financing purposes. Can the business claim the GST paid on this equipment (tractor is <60hp) hence GST was paid on purchase. Currently trying to determine if it can be included in the ITCs for my Q4 GST return. Tks!
Please consult this with GST Practitioner
Can we claim INPUT Credit on Electrical items, Transformer Repairs, Generator Repairs, and Company cars Repairs?
No
Can Input Credit(GST/ITC) be availed by a Consultant( Proorietory Firm) for Hosting large Business/Party Gathering in 05 star hotel.
“Please consult the GST practitioner”
I am a Scrap Dealer and i have purchased cloths can i claim GST on those cloths
If Purchased clothes are relatable to scrap business then yes or not
sir,
I am working in a guest house/hotel service . we can claim ITC for the purchase of guest house material. just like cctv camera, led tv, ac, etc.
Yes, but can not claim depreciation for the same asset class
we provide security services ….so can we take ITC on our tds return accounting charges & Audit bills
Can you please elaborate on the type of security services you have provided
Sir, can we claim ITC on professional services
No
Please let us know…
I have doubt on RCM Charges My company to be paid Rs.20000 but not paid for the FY 2020-21 but they paid that amount of Rs.20000 in FY 2021-22. how to Show in GSTR-9
Can I show it in Table 10 or Table 4?
Thanking You
It should be shown in Table 10
Please let us know…
Whether ITC on GST paid on Renewal & Subscription Fee to Indian monument Manufacturers association charges eligible or not.
Thanking you.
No
we are the dealer of led light selling, we have purchase tyres for our goods vehicle, shall we claim gst input
No
Why ITC should not be claimed.? Tyres bought for business vehicle..
Please read point no. 4 for the same
No
when I was visited our retailers for business development on that day I stayed hotel, shall i claim input gst
Yes
thanks sir,
Dear Sir,
Excellent article.
Can you please confirm if Input Tax Credit can be claimed on fuel (diesel) used for a project?
Thanks in advance.
Regards
No, ITC is not available on fuel (diesel) or petrol, shall not be treated as an input for any purpose whatsoever
If purchases made by a company for furtherance of business by providing Formal Suits ( Price above Rs 50,000), wearable accessories like watches ( Price above Rs 50,000 ) etc to it employee or employees. Can ITC be claimed against the above scenario
Yes, but please also consult with the GST practitioner
Dear Sir,
Can we take input on raw/packing materials purchased, wherein the Finished goods are exempt .
no
Sir,
Can we avail Input on purchase of wooden pallets. These are using at our Factory for storing the Raw Materials.
Awaiting for your reply.
Regards
Dear sir, Wooden pallets do not aid in the furtherance of business, Hence ITC is not available in this respect. For more details kindly contact to GST practitioner for the same
Sir,
We purchased a Laptop on our Corporate Office name and it is a Granite Manufacturing company. Is it eligible to take Input Credit on the same??
Yes
Yes. You may avail Input credit of GST.
I AM DOING OPERATION AND MAINTENANCE OF ROAD SWEEPING MACHINE FOR GOVERNMENT AND MY SERVICES ARE TAX FREE.
CAN C CLAIM ITC ON THE PURCHASE OF CONSUMABLES, ENGINE OILS, FILTERS AND BRUSHES ETC.
No, As the services you have provided is of Tax free nature
No, As the services you have provided is of Tax-free nature
God morning sir/Madam.
I am working in a hospital (Base on Trust – Fully exempted in income tax Act). we purchase hospital equipment for hospital use and account under Fixed Assets. we can claim ITC for the purchase of hospital Equipment
Yes
I am purchases Laptop for office use in a partnership firm let me know can i take GST input in firm
Yes, you can
We have purchased metal panels for our production. Can we claim ITC.
Sir,
We have got Swachh Andhra work to collect door to door waste in Andhra Pradesh, in this connection we purchased auto tippers for this service, can we claim ITC on purchase auto tippers, insurance, auto repairs & maintenance , this is huge investment on this service. This is fully door to door service. Please advice me.
Yes, you can claim ITC if this is used only for the furtherance of your business
I am into business of electronic items such as laptop and mobiles. I have purchased a dishwasher. Can i claim ITC on it. I would be using it in my office.
Yes
can i get itc on AC who use for office use
We are manufacturer of Electric three wheelers loaders and passenger variants. I do get ITC refunds quarterly however before establishing business we had to submit the vehicle for certification at ARAI Pune. Total GST paid on the bill was INR 1,80,000/-. ( Service bill ). My question is can i claim for Refund as we are manufacturers and our consultant has consistently denied that for service bill we cant claim… Need your input…
Please contact to GST practitioner
Can we claim input tax credit on Steel Cupboard purchased (ready made) for our store warehouse.
If it is used for the furtherance of business then yes otherwise not
If it is used for business purpose or furtherance of business then u can claim, if used for personal consumption then u cannot claim it…
I am Exporter but not in SEZ category, but i purchase from all over India and sell abroad, do i claim the GST for car Tyre which is using for business purpose
Yes
Can we claim the below things as ITC.
1. Mobile phone
2. Laptop
3. Computer which are used for business purpose
Please reply, Thanks
If all used for business purpose then only you can claim ITC & if it is commonly used for Business & personal purpose then common credit reversal will be calculated and eligible ITC can be calculated
ITC on purchases related to business and actually used in business is eligible for claim. on plants mentioned in query ITC is eligible.
Please let us know…
Whether ITC on GST paid on Annual Subscription & Membership Fee to News Broadcasters Federation eligible or not.
Thanking you.
Not eligible
PREMIUM PAID BY A PVT LTD COMPANY FOR STOCK INSURANCE …CAN PREMIUM BE USED FOR SET OFF AGAINST GST
No
Yes you can avail input credit of GST paid on stock insurance as it is an expense incurred in furtherance of business. You will have to submit your GSTIN
Correct
Dear Sir,
We have purchased bolero vehicle for business purpose, shall we claim itc for the same vehicles
Yes
if you are a transporter or travel service provider then you must claim.
otherwise not, even you purchase it for business or personal, etc.
Can a partnership firm eligible to claim GST input if the purchase bill is in the name of a partner & GST number of the firm is mentioned in the bill.
Yes
Sir asset in name of partner and expense paid by partnership firm for business use
Can firm claim GST credit if a bill in name of partner and GST no of firm
As per which Act/ Rule?
yes
Car purchased for business purpose in company name can I take GST input
Yes
We are supplying good to our clients GST rate is 12%
and also we are paying rent, digital marketing charges to our suppliers they are charging GST of 18% . is this ITC can be claimable? after ITC only we need to generate the challans? pls guide
Dear Sir, please consult GST practitioner as in this case rate of tax is different, so whether is claimable or not they will assist you better
Sir, CAN I GST CLAIM ON PRINTER CARTAGE REFILLING WHICH IS USED IN BUSINESS PURPOSE
Yes
Can we claim ITC on the cement used for making foundation and structural support to plant and machinery?
Yes
Hi, I am going to install a fire alarm system in my hotel. Can I claim ITC on the GST amount to be paid to the contractor with his GST registered in the same state?
Yes, if it is used wholly for business purpose
Sir,
I am running a restaurant under Regular scheme and has to pay 5% GST without availing ITC. As such, while filing GST 3B, is it necessary to mention the GST paid on purchase bills in Table 4 – A – 5 ( all other ITC ) and subsequently reverse the same under ” ineligible ITC- Sec.17(5) ” or can he simply skip the Table 4, as I am not supposed to avail ITC. Kindly advice.
CAN I CLAIM GST ITC ON GAS FOR HOTEL USED FOR RESTAURANT?
Yes
I have STARTED A NEW COMPANY, GST APPLIED BUT GST NUMBER NOT RECEIVED, SHALL I TAKE INPUT CREDIT ON MY PURCHASE AND SHALL I COLLECT GST FROM SALES.
Sir, when you do not get GST no. then how could you take ITC for the same
As per new rule only those ITC is eligible for credit which are reflecting in your gstr2a.
As per the new rule, only those ITC is eligible for credit which is reflecting in your gstr2A up to cut off date
My client has purchased from his GST registered vendor in March. However, the vendor has not been filing his returns GST3B since March 2020. Now he updating GST3B by including my invoices also. However, I have claimed this Input in March itself.
After updating his gst3b, Can I get Input?
Hello sir
Can a proprietor get GST input credit on the purchase of an apple mobile ear phone from e-commerce, the Gst no is mentioned on the invoice received and IGST is 2742
Yes
Thank you sir
Sim Must Be Post Paid and as in income tax 25% disallowed for the personal use and as per sec 17-5 supply which are used for personal use ITC must not be taken and business hrs are only 9 to 8 and after that is used for personal use so 40% allowed and 60% disallowed
Can We take GST Input on watches
Yes, if it is related to your concerned business
sir,
My question is that my client is during computer job work from outside of India, the purchase of a computer’s itc is applicable in return.
Please specify the question correctly
I am starting a retail brand outlet. can I claim ITC in respect of following-
1. painting work at the store
2. tuffen glass installed
3. hangers purchased
4. false ceiling
5. electrical wiring
6. led bulbs, fans, etc
7. mirrors installed in trial rooms
8. pillar boxing
can u please confirm items as listed above
Sir, Please refer Blocked ITC list mentioned under sec 17(5) of CGST act 2017
i have same questions
please confirm.
Are the sweet stalls paying 5% Output Tax on Registered and Unregistered sales are eligible to take ITC available in their 2A in GST Website (updated by the Supplier)?
Yes
I am an interstate purchaser and used form 27C in my Invoice. Whether will I claim ITC on the GST I paid?
Please contact to GST practitioner
A hotel charging GST @ 12% as the rent is below Rs 7500/-
Whether the hotel is eligible for Input credit on the purchase of goods for hotel
means ITC is available for hotel
Dear Sir,
Whether ITC could be availed on Vendor providing Milk and Tea Services at Factories, Guest House Groceries items purchased, Drinking water and Cabs/Taxi Service used for business visits/business purpose, etc.
Yes
Sir
we have a manufacturing unit & we open new cc account in bank & Bank raised loan processing, legal fees bill including GST amt. Can we claim this gst amt for manufacturing business?
“According to specific provisions under GST law, a statement issued by a bank can be treated as a tax invoice. Accordingly, you should be eligible to claim the input tax credit, based on a statement issued by the bank, as long as it contains all the prescribed particulars, including your GST registration number”
12.07.2020
Sir.,
Can we take GST ITC on Security service charges as per below actual bill working:
Billno.1/30.04.2020
Security service charges (2 security for office purpose) Rs.10000/-(Taxable value)
Add:CGST 9% 900
SGST 9% 900
Total bill amount 11800
(NB: GST amount is included in the above bill and not on reverse charge mechnism)
Please reply
Thanks and regards
K.RENGARAJAN
Yes, the mechanism is correct
Can I claim an ITC on GST paid for the paper plate making machine
If it is used for business purpose then only you can claim the same
yes, one can claim INPUT TAX CREDIT on the capital goods.
Yes
One can claim the input tax credit on the capital goods which is not for business use like use as fixed assets in the trust name in the invoice. Trust is registered under GSTIN. Actually Air conditioner use in the Guest House in which guest stayed.
It is treated as ineligible ITC as this is used for non-business purpose
Can we claim ITC on the cement used for making foundation and structural support to plant and machinery?
A -class eng, certificate is required for proper ITC Claim on foundation
Respected Sir / Madam,
Is GST on LFR (License Fee Recovery) charged on MS (Petrol) & HSD (Diesel) will be available for ITC.
dear sir
my business is handloom item but I purchase electricity item like fan led light
for office use can I apply itc this item
Yes
Hai sir,
We have a quarry business and we have own tippers for supply of material, and we are paying insurance for those vehicle, pls. advise whether we are eligible for gst input on insurance premium paid
No Sir, you can not claim ITC on tax paid on Insurance Premium.
IS ITC AVAILABLE ON FLEX BODY TUNNEL FRAME?
“This GST paid can be claimed as a credit in the same way as inputs. However, if you claim depreciation on the GST paid while purchasing the capital asset, you cannot claim the input tax credit.”
A Travel agent who charges GST @5% without claiming ITC on Input Services. Can he claim ITC on Computer Purchased in his office and ITC on Audit Fee as they are not directly related to the output supply? Please quote the relevant provisions of ITC.
No
I have purchased Computer software for my company. I have taken ITC on the said software. I have treated it as Capital goods also. Can I take depreciation on the amount excluding GST over useful years?
No, either you can claim ITC or charge depreciation both can not be claimed
No your answere wrong, he is asking of depreciation of remaining amount i e basic price of the capital goods , he can claim depreciation on that but not portion of GST , if he claim ITC on capital goods and take deprecaiation excluding GST amount .
As I am a seller on amazon can I claim ITC against tax invoice raised by amazon for its services, handling charges and etc. things
You can extract a report for your sale, from the Report->Payment->Tax Merchant report and give it to your CA. You can take credit of the sale
tax as paid by Amazon for its all components of service fees.
GST credit of gold purchased by the registered person can be availed by such person and if not then on which circumstances GST credit of gold can be availed?
RESPECTED SIR
CAN I CLAIM ITC SALES PROMOTION GIFT ITEMS CROCKERY
No
Can the hospital OP Pharmacy and the roadside OP Pharmacy claim the ITC benefit ? If yes – then for which category of items and under which condition.
And when it comes to the services provided by the hospital, they are exempted with no input tax credit available for the services or input provided to the hospital.
But for the pharmacy section, it will be categorized as the normal business venture and all the GST paid on input and other valuable even including the software part can be accounted for setting off the output tax liability.
My Company has purchased a mobile phone and TV for business use, can we claim ITC for that.
Yes. The mobile phones/ laptops would be covered under the definition of ‘inputs’ as they are used in the course/ furtherance of business and hence, the input tax paid on such goods will be available as an input tax credit.
Can we take the input tax credit on “Office Maintenance Bill” (Plumbing Work in the office building) under the GST act?
No ITC is available for the activities such as construction, reconstruction, renovation, addition, alteration or repair of an immovable property even it is under the furtherance of business as per the law
Input on works contract service can be used to the extent it is not capitalized. here you are making an error .
Yes you can take the ITC of office Building if you do not capitalize such amount means debit the whole expense in p&L account.
SIR,
CAN WE CLAIMED INPUT TX CREDIT GST PURCHASE ON FACTORY BUILDING RENOVATION
In general, the input tax credit is not available for construction, reconstruction, renovation, addition, alteration or repair of an immovable property even when such goods or services or both are used in the course or furtherance of business.
Can we avail input tax credit on GST of the hotel stay foods@18%?
ITC on Outstation Hotel Stays. For businesses, availing accommodation in destinations outside the State where they are registered is common. … When a business avails accommodation service from a hotel, the place of supply will always be ‘the place where the service is provided’, that is, the location of the hotel.
I have taken a hotel on lease for the past 3 years. I have been giving the GST on the lease amount accordingly. Sin due to covid 19 business has been shotdown. Though I was claiming the ITC. Now my question is can I get the refund of ITC.
NO , refund of ITC is availabe, except inverted duty structure.
I am in the hotel industry. If I am purchasing a motor car with a taxi number. Can I claim for a tax credit of GST?
“The Government has taken restricted meaning of the phrase “in respect of” in recent clarification and has clarified that the GST paid on insurance and repair on vehicles is allowed when the vehicle is used for business purpose only”
We are selling 0% exempted and taxable goods every month. We purchased gunny bags in 5% GST rate for our business purpose and we do not sell the gunny bags. can we avail ITC on gunny bags purchases …..
You can avail ITC only for taxable supply of goods.
K.K.singh
Sir started a proprietorship firm for supply of pathological & surgical goods, and I have purchased two computers for maintaining the account & Stock and I also purchase a mobile costing of Rs. 60000/- can be avail the ITC on these Items.
Kindly suggest me
As per CGST Act 2017, if computer or mobile used during the course or in furtherance of business then ITC shall be allowed.
Sir, In Hotel they provided Laundry services. Can we claim ITC?
your question is incomplete, who is providing services to whom if Laundry services used by the hotel for there BEDSHEETS, CURTAINS. ETC then Hotel can avail on accommodation services.
We are doing construction work. we are providing accommodation to our staffs at site location along with the furniture. Can we take ITC on the purchaser of Furniture
No, As per section 17(5) of CGST Act 2017, you are not eligible to claim ITC.
Sir, Can we take GST ITC on Work Compensation Insurance Premium of Construction Work
If insurance is taken to fulfil Government obligation, in this case, ITC available on that policy otherwise ITC Not available.
Sir,
We are an authorized dealer of two-wheeler bikes, We have mistakenly shown some Registered invoice in unregistered invoice column in GSTR 1 so can we amend or not, if we amend then how?
Yes, you can amend it. Just enter zero in an unregistered column and put figures in B to B
SIR, IS GST PAID ON REPAIR OF CAR AVAILABLE FOR INPUT TAX CREDIT OR NOT?
It has now specifically been mentioned in Section 17(5) of the CGST Act (negative list of ITC) that Input tax credit of GST paid on services of insurance, servicing, repair and maintenance of motor vehicles shall not be allowed.
Our director hired a vehicle for business purpose, and the supplier is providing an invoice as per sec 16(2) can we claim the GST input on it?
No, ITC is not available on Motor vehicles
Dear Sir,
We are with our under-construction Hotel Project,
can we are able to take some ITC On like,… ply-wood, electrical material, door material, purchases which are used for the under-construction property (Hotel) Please reply …..
No, ITC is not available.
Can we claim ITC for the purchase of AC repairing items such as primer, Brush etc? Our main work is AC repairing Service.
Yes, as such there is no restriction on such items for claiming ITC.
Can a proprietorship or partnership firm purchase an office for his office use and GST paid on it at the time of purchase? Can firm avail ITC on it?
Please specify whether it is purchased in affordable housing scheme or not and also mention GST rate.
I am planning to construct a hotel. I am paying fees to my architects for services against drawings. They are providing me with IGST bills. Can I avail ITC on the GST bills? In my P/L account I am showing this as expenditure
No, ITC is not available.
Sir, Can we take GST ITC on forex Transaction (service Tax)
Yes, ITC is available.
Can We claim ITC ON SEMINAR FEES PAID UNDER GST
Allowed only service portion of seminar fees.
Can we take ITC on cash counting machine purchased for Business Purpose?
Yes, you can claim ITC.
We have a GST Registered small fire safety business. We have BSNL land line BB phone in co’s name, we paid GST every month for BSNL Bill. Can we claim ITC for BSNL Bill? phone used for business purpose.
Please also let us inform if we purchase materials other than our trade (SAFETY MATERIALS) but use for our business purpose can we claimed ITC?
can we take itc on Generator purchased for Business Purpose?
Yes, you can claim ITC if all the conditions are satisfied.
Sir,
we purchased some eatables, food, clothes from the mall for our personal use from our company debit card, can we put it all ineligible ITC section as per section 75 or ineligible ITC other section?
We are in Air Ticketing, Tour packages business and purchased a Car & Computers/Laptops for office use, Can We claim ITC on the same, if yes under which section, if not then why? please advise
Sir, as I can avail input credit on car insurance, can I claim GST paid showing in GSTR 2 A and which section we claim ITC in form GSTR 3B please explain?
Sir, We are making coffee/tea sales through tea/coffee stall, we purchased KIOSK (Coffee stall) for making coffee / Tea sales, can we claim Input Credit on KIOSK
Since the kiosk Coffee vending machine is an asset, we can claim ITC on purchase of KIOSK machine.
SIR,
OUR BUSINESS IS SUPER STOCKIST IN PHARMACEUTICALS BUSINESS, WE HAVE PURCHASED A CAR USING FOR BUSINESS PURPOSE IN 2016, NOW WE ARE PURCHASED NEW TYRES, CAN WE CLAIM ITC ON PURCHASE OF TYRES.
CAR not eligible for ITC, hence, any subsequent cost for its maintenance also not eligible for ITC.
Yes, no ITC available on maintenance also.
I am working in X company, our head office is registered under GST/LOA form government is there:
1) I am hiring hotels in company payment mode and asked the vendor to charge IGST on the bill being invoice will be done at SEZ office address but vendor denying to charge IGST he insisted for the charge of SGST and CGST, kindly clear what is the compliance and what should be done in this case.
One of car vendor (GST Registered) is charging 0% GST under LUT, he is billing to SEZ, wanted to understand the following :
1. first can car vendor charge 0% GST under LUT, if yes then why?
2. Can the company pay the basic amount, if yes then WHY?
3. Will the company need to pay the government 5% IGST? if yes, then how, as in booking/issuing PO, tax code of 5% is not considered.
request to explain the process of the car on rent used for conveyance /travel of company employee through third party vendor, how and invoice to be done at the address of the company location which is registered under SEZ, please specify the whole process and also explain whether tax credit can be taken or not?
sir, we are in the restaurant field and have GSTIN. We are paying compounding tax. Last month we purchased tables and chairs for our restaurant. can we claim the input tax credit?
If you are paying taxes under composition scheme, then you are not allowed to take ITC on any inputs.
Sir, I run a pathology laboratory and I do have a GST no, can I claim input credit on the reagents and consumable I buy to run my lab.
Can we take ITC on repairs of the motor vehicle, when the vehicle is registered on Company name?
W.e.f. 01.02.2019, ITC on the repair of a motor vehicle is not available if the same is used for transportation of persons and having a seating capacity of up to 13 persons
Can we claim ITC on purchase of bike?
Please mention the usage of the bike (personal or official)
For official use
Our company running for 365 days, canteen is there inside premises, we are paying cylinder bills directly to the gas agency. The gas agency is charging bill with SGST & CGST total percentage of 18% can we claim ITC?
As only food & beverages are kept out from purview of ITC, you can claim itc on gst paid on purchasing of gas cylinder.
You can’t claim the credit on the Gas cylinder as the expense has no relation to business or for the furtherance of business. It’s directly related to the provision of supply of food & beverages to employees.
Dear
I want to know about ineligible ITC – where I show the ineligible ITC in 3B or Annual return
Dear Sir,
We are organising Marketing Meet in 4 Star Hotel in Mumbai with the following budget
1: Staying Charges in 4 Star Hotels: About 25 Rooms: Room Rent Rs. 6000/- + GST (1,50,000/- + GST)
2: Hall Charges for Round Table: Rs. 1,50,000/- + GST
3: Decoration and Presentation Arragement: Rs. 1,50,000/- + GST
4: Food and beverages Charges: Rs: 1,50,000/- + GST
Out of 4 cases declared above where we can avail Input Tax Credit while filing the GST return.
Thanks and Regards
Besides food and beverages charges, you can claim ITC on all other services availed.
Except point 4 you can claim ITC.
We are manufacturer of chemicals. We have constructed new rooms where we unload semi finished chemical for natural crystallization of our chemical and chemical change its state from liquid to solid when it is kept in such rooms. So can it be treated as plant and machinary and can ITC be claimed on construction bills of such rooms built in factory premises.
Secondly, we have bought car before gst law was implemented for our marketing person to meet our business clients and suppliers, So can ITC be availed on this car repair bill, and new tyre bill. Can it be consider as furtherance of business as the marketing person is using it for business travel
Thanks
No, Land and Building cannot be treated as plant and machinery. “Plant and machinery” means apparatus, equipment and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes –
1. Land, building or any other civil structures
2. Telecommunication towers and
3. Pipelines laid outside the factory premises.
Since definition specifically excludes land and building, therefore it cannot be considered as plant and machinery.
ITC on car repairs and new tyres can be claimed since these are not covered under exclusions provided by the law.
We are a manufacturer of chemicals. We have constructed new rooms where we unload semi-finished chemical for natural crystallization of our chemical and chemical change its state from liquid to solid when it is kept in such rooms. So can it be treated as plant and machinery and can ITC be claimed on construction bills of such rooms built in factory premises?
Secondly, we have bought a car before GST law was implemented for our marketing person to meet our business clients and suppliers, So can ITC be availed on this car repair bill, and new tyre bill. Can it be considered as a furtherance of business as the marketing person is using it for business travel
Hi Sir,
Am doing Milk, Ice cream business & GST registered, for supply, I have purchased commercial vehicle a month before, ITC availed for the same … Due to some financial problem, I have decided to sale that vehicle @ cost price
Shall I raise an invoice to the purchaser with GST, Is he is eligible for ITC
Pls clarify
Yes, the invoice has to be raised for selling capital goods with GST. The purchaser can claim ITC on Purchase of Motor Vehicles only if he engaged in any of the following business:
1.Supply of other vehicles or conveyances, vessels or aircraft.
2.Transportation of passengers
3. Imparting training on driving, flying, navigating such vehicle or conveyances or vessels or aircraft, respectively.
4.Transportation of goods
Dear Sir,
We have retail stores in various malls. Malls give us the empty store and we carry out interior works for the beauty of the stores including false ceiling, AC connection, electrical work etc. We can not alter the immovable property given to us. Can we claim input tax on these lease interior works (called civil works only) for setting up the retail store?
Please help, Thanks
No, you cannot as these work not relatable to the furtherance of business directly or indirectly
But these are essential exp to bring the business into existence then why ITC is not allowed?
Can We Claim ITC on Purchase of Tyer for Motor, if Inv is raised on Company’s address
Yes, if the first two condition applicable to it
1- Can we avail ITC on room spray
2- Restroom cleaning materials.
3- Display boards, Notice Board
Yes
There is an amendment in Section 17 of CGST Act, where new clause (ab) in inserted under Subsection 5, providing that GST on insurance, repair & maintenance is not allowed. Kindly help to understand that it is applicable from 1-2-19 or from beginning i.e. 1-7-17? Thanks in Advance
It is applicable from 01/02/2019.
Sir
Can we avail Input credit on GST paid for an insurance premium related to the company for the following items
i.Furniture and fittings,
ii.Electrical fittings,
iii.Registered office buildings
and
charges paid for computer printer toner refill charges
iv. Battery and oil replacement charges for corporate office Generator and Registered office Generator
v.Gst paid on Audit Fees.
Please reply
Thanks and regards
K.Rengarajan
Yes, you can claim ITC on i. ii. iii.
Sir
What about item iv and v?
Please reply
In Case of iv – Yes, In case the purchase is in furtherance of your business, you can utilize the ITC for payment of tax on your taxable outputs & in case of v you cannot take ITC.
Why ITC is not allowed on audit fee?
Please specify the concerned section or rule which is disallowing it.
Thanks in Advance!!!!!
ITC can be claimed on audit fees. There is no restriction. But it has to be claimed on an invoice basis and not on the provision basis. If you are making provision as on 31st March then ITC cannot be claimed in the year of making provision.
Can We Claim ITC on Purchase of Electric motor ?
yes u can
Sir, we have purchase bike tyre can I input claim for GST? Bike registered on self But bill raises for the company name.
If the conveyance is used for business purpose, then you can claim ITC.
yes under repair and maintenance
Can We Claim ITC on Purchase of Air Freshener for Room?
Yes, you can claim ITC on the purchase of Air freshener for Room.
Sir,
We are an authorized dealer of two-wheeler bikes, we renewed software licence key, can we claim ITC credit.
like antivirus or else u can claim
Can we take GST input on the purchase of crockery items for:-
1 office use(staff welfare)
2 business gift
1) As the crockery item is used for office use then GST ITC will be available.
2) If the items are gifted to clients as business promotion, no ITC will be allowed.
yes if u have proper Gst bill then u can, but internal expense like staff welfare is nil rated.
I have contracted with a contractor to provide contract labourers for working in my canteen department for serving food to my employees and other services in that canteen. Could I claim an input tax credit for the tax which I pay to the contractor? Kindly help me with this.
Yes, you can claim.
thanks.
Dear Sir,
I have recently bought a Mercedes Benz car on my firm’s name, and the dealer has given me a car insurance policy where my CGST AND SGST amount is very high, can I claim it as it’s not on my individual name its on my firm name. Please suggest the course of action. and the same way I have paid huge GST on CAR Purchase also so that is also can I claim or not.
No you cannot take ITC of car even if it is in firm’s name.
Sir, We are a textile manufacturing Unit. We Hire Labour Contractor For Packing Of Clothes. The Contractor Gives Us a GST Invoice. Can We Claim GST Input On This?
Yes, GST input can be claimed.
SIR, WE ARE PHARMA MANUFACTURING UNIT
WE HIRE LABOUR CONTRATOR FOR PACKING OF MEDICINE AND INJECTION.
THE CONTRACTOR GIVES US GST INVOICE.
CAN WE CLAIM GST INPUT ON THIS?
Yes, you can claim.
Hi Sir,
I have a query, I am an electronics retailer whose sales LED TV and other goods to customer, I want to buy a Maruti Swift car (motor vehicle) for transportation of LED TV LG and SAMSUNG tv to customer residence as free delivery, so I want to know am i eligible to claim ITC on purchase of motor vehicle? AS I HAVE READ IN GST LAW THAT ITC IS AVAILABLE FOR “TRANSPORTATION OF GOODS” HERE DO NOTE I AM NOT USING TRANSPORT VEHICLE ITS A PASSENGER VEHICLE “MARUTI SWIFT” AND AS MOTOR VEHICLE IN GST HAS SAME MEANING MENTIONED IN MOTOR VEHICLE ACT 1988, SO
I THINK I CAN USE IT TO TRANSPORT GOODS AND CAN ALSO AVAIL ITC ON BUYING A NEW VEHICLE.
IF ITS NO, THEN KINDLY GIVE A VALID REASON.
Why hasn’t anyone replied to this query yet?
No, ITC cannot be claimed in your case. ITC on motor vehicles is available when the registered person uses it for transportation of goods i.e. the person is involved in the business of transportation of goods.
We are one of the manufacturing firms for labours shortage issues we can get labours from the agency. The agency provides the GST Bill. shall we claim the GST?
Does GST on Cement / Steel structures used in the foundation of plant & machinery, constructed ourself, is available as ITC to a manufacturing company in the taxable product business.
Yes, it is available
Sir,
IS GST on repair and insurance of cars is eligible to ITC to a manufacturing company, who uses cars for its business and employees?
Thanks in advance
No, it is not available
YES, AVAILABLE, SECTION 17(5) PUTS RESTRICTION ON VEHICLE PER SE. THERE IS NO RESTRICTION ON REPAIRS & MAINTENANCE.
Sir,
We have taken a building on lease for 20 years. We want to install a passenger lift and put ACs, furniture, LED etc. in this building to further sub-lease to a firm/company for guest house purpose or hotel purpose. Can our firm avail Credit on GST paid on these items from our rent/lease amt. to be received in the future.
Yes, the firm can avail ITC of these items.
Sir, we have formed a new partnership and construct a multipurpose hall for hire. we are eligible for input tax credit. we are purchased electrical items like a/c, furniture like chair, table etc.
No ITC is available on materials used in the construction of immovable property
Can we claim the input tax credit on freight etc
Yes, you can claim.
Dear Sir, our company construct an auditorium (Kalyana Mantapa). A lot of materials like electrical fittings, furniture, building material being purchased. we are eligible for claiming the input tax credit?
No, you cannot claim credit in case of construction of immovable property.
SIR, I AM TRANSPORTER
I HAVE already old 43 trucks and I purchased 2 new trucks with GST charges.
Can I charge 12% GST on my billing party along with 45 nosof trucks or should I have to charge only(2) new trucks for GST charges @12?
in short, those my old trucks are charging as taxable good in freight bill or only newly purchased trucks can be charged for with GST 12%?
All trucks will be charged for GST @ 12% on freight expenses.
Sir,
We are a Government Autonomous Body and paying the GST to Service Providers for hiring Security and Housekeeping Services. We are also paying GST on Rental Income in RCM System.
Can we claim/adjust ITC of service suppliers against Rental Income.
Sir,
We are providing legal services to public and these services are exempted from GST, in this case, can I eligible to take input credit on rent, computer purchase and fees paid on profession….etc…
No, you cannot take as your outward services are exempted.
Could you please clarify regarding GST ITC on the purchase of Computer & Software in the name of Medical store
SIR WE ARE PROVIDING SERVICE FOR MANPOWER RECRUITMENT TO SOME COMPANY AND WE ARE PROPRIETORSHIP FIRM CAN WE CLAIM INPUT CREDIT AGAINST SERVICE RECEIVED FROM NAUKRI.COM WHERE I GST PAID.
Yes, you can claim ITC on same.
Sir, I am a GST registration person under proprietorship business and I paying GST on Medical policy, Can we claim input of CGST and SGST?
No Input is not allowed on health insurance as per Section 17(5) of CGST Act.
If cement destroyed due to rain in transit then whether manufacturer required to reverse credit used in manufacturing u/s 17(5)(h). The manufacturer sends cement to distributor from rail.
Yes, the credit of the same need to be reversed being ineligible u/s 17(5)
Sir, I have a petrol pump, which is non-GST, but oil company collect GST @28% on license renewal fees LFR, can I claim itc,
No, you cannot claim as your output item is non-GST
We have company registered under GST service Transportation of material through Tippers and Tractors etc., only for transportation if purchase of machinery in his firm shall i take ITC and in preparation of Invoice Reverse Charge mechanism paid by consignee how to prepare invoice and E waybill is applicable for transport or not kindly send the reply sir
Yes, you can take ITC for the purchase of machinery as you are involved in the transportation of goods business. If you are registered then normal tax invoice need to be prepared but tax not to be charged on it as recipient shall pay tax on such service. E-way bill shall be applicable if goods are sent by you even if you fall under RCM.
cloth and sweets purchases can u claim under GST input tax
ITC is available for clothes not sweets
Sir CONTRACTION GOODS ELIGIBLE ITC
No
Hello Sir,
Can we claim ITC of our co.’s labor’s accidental insurance?
No
no
Approved
Is ITC applicable to cloths?
Yes
I am a service provider. For manpower services, I bought a two-wheeler in the company name for use filed work of marketing. Can I avail GST on above purchases? Please guide
No ITC of motor vehicle is not available as it is not allowed as per section 17(5)
Hello sir,
I have a manufacturing company, Can I input tax credit on reading glasses?
If such glasses are used in course of business you can avail credit of same.
We are a Chemical Manufacturing unit. We are installing a Passenger Lift in our Factory. Can we avail GST ITC for the same?
Yes, you can avail.
We have a manufacturing plant in Gujarat. We mfg Taxable Goods. We maintain Garden in Factory Premises to keep the Low level of Pollution. Can we avail the CGST & SGST Credit from Gardening Expenses?
Yes, you can avail as such expenses are incurred in the course or furtherance of business.
Sir, I am a proprietor of the firm, I had borrowed unsecured loans from friends and relatives, and provide interest to them, as I am registered in GST, shall I have to charge GST no interest paid to my unsecured loans….please let me know…wating for your reply
No GST is not charged on interest by way of loans as it is exempted
Sir, as I can avail input credit on car insurance, can I claim GST paid on my life insurance, as I am the proprietor of business.. if I died business closed … so please reply
No input tax credit cannot be claimed even in case of car insurance nor in case of life insurance.
Hello Sir,
We are a manufacturing and export business entity, can we take the inputs on a generator purchase which used in our manufacturing process in the firm.?
If yes,
please specify the section and subsection in this regards in the CGST ACT or IGST ACT or UPGST ACT or Notification and circular and rules etc.
Best Regards
M.A. Khan
Yes, input tax credit can be availed. Please refer Section 16 of CGST Act, 2017.
Sir, we purchased Overhead crane for our factory in (GST Regime). I want to know is overhead crane capital goods? & we have taken all GST Credit is it correct?
If you have capitalized such overhead crane in your books then it shall be capital goods and GST credit in full shall be available in the year of purchase only.
DEAR SIR, I AM A GOVERNMENT WORK CONTRACTOR. AGAINST GOVERNMENT DEPARTMENT TENDERS(LIKE P.W.D.) I BUILT ROAD,BUILDING ETC. FOR THEM TO PUBLIC USE. CAN I AVAIL ITC ON PURCHASE LIKE CEMENT STONE GRIT ETC?
No ITC cannot be availed as No ITC is available in case work contract services when supplied for construction of immovable property except when it is input service for the further supply of work contract services.
Sir,
Your reply appears to be incorrect.
The input tax credit shall be available to the contractor who himself is undertaking works contract service, as he is using these inputs for further supply of works contract service.
Please revisit and clarify.
Thanks
Can I avail GST Input credit on the purchase of crockery material for hotel banquet hall on which paying GST @18 % on hall rent?
Yes, input tax credit can be availed.
Dear Sir,
We are a registered dealer of two-wheeler bikes if we purchased COFFE MACHINE for our showroom, can we claim ITC credit
Yes, ITC can be claimed.
Sir,
we are an authorized dealer of two-wheeler bikes if we bought AC for our showroom, can we claim ITC credit
Yes, ITC can be claimed.
Dear Sir,
Please kindly clarify packing materials for the jewellery sector (eg. ring box, coin box, chain pouch, bags, trolly, travelling bags, ladies bags. ertc.) GST can we take ITC?
thanks
Yes, ITC can be availed in used in course of business.
Sir,
We are a Building Material Supplier. Can we take ITC credit from purchase building material gst rate 5% and we will sale those material to our client.
As per section 17 (5), ITC would not be allowed on inputs for construction of immovable property.
Sir,
If I got the service contract at our Delhi GSTN address and I bill to my client (register in UP) from Delhi GSTN. but work of place is in Uttar pradesh.
I received hydra service from subcontractor (he is in registered in UP) for work in Client establishment in up. Now subcontractor is billing to me in Delhi GSTN No., I want to know that can we take the ITC in Delhi GSTN.
Kindly clarify.
Thanks
If you have also taken registration of UP place from where services are being offered, then you can claim ITC for that in UP only i.e. as CGST and SGST would be applicable so that will not be eligible to be set off from Delhi.
FMCG Products eligible as Input, If I am retailers of Medicine and FMCG Products (Fast Moving Consumer Products like toothpaste, Hair Oil, Fairness Creme etc?
Yes, you can avail the credit.
Dear sir, I have purchased a truck for carrying of trading goods , can i availed ITC , if yes can i claim full ITC amount one time or calculate proportionate basis
If the supplied goods are taxable, the whole ITC on capital goods can be claimed in the first year.
However, if the supplied goods include both taxable and exempt supplies, proportionate credit will be available in 5 installments.
Dear Sir,
We are from Construction Company, it is possible to get GST Input Tax Credit for those employees in Tour & Travelling while they are staying in Lodge. The Bill with GST that we are paying in the name of Company (CGST & SGST)
If the bill is in the name of company input tax credit can be availed but if these services are used in the construction of immovable property ITC cannot be availed.
sir if we are a trader of bedsheet blanket etc can take ITC on a bike and car repairing
ITC of the bike and car repair is not eligible as the same is restricted under section 17(5) of CGST Act, 2017
Sir, We are in the business of construction. We have purchased the truck for transportation of materials. Whether we can get the credit of GST paid on the truck.
In case motor vehicle is used for transportation of goods ITC of the same shall be allowed but if such motor vehicle is used for the construction of immovable property then ITC of the same shall not be allowed. So if the truck is used for the construction of immovable property ITC shall not be allowed.
I have Business to Manufacturing of Food & Beverages and recently I purchased one machinery for production of beverages, Can I get input tax on that purchase of machinery?
Yes, input tax credit for machinery shall be available even it is for tea and beverages. Input tax credit of tea and beverages is ineligible u/s 17(5) of CGST Act, 2017.
Dear Sir,
will you pl advice on the below items for availing ITC for Manufacturing company;
1) Safety goggles, gloves etc
2) Civil materials such as Wash basin, door hinges, closures, aldrops
3) tyres, tubes for tractors, fork lift etc
4) castor wheels
ITC of all the items shall be available to you if these are not used for the construction of immovable property. Goods or services which are used for the construction of immovable property are not eligible for ITC.
SIR, WE ARE BUILDING A HOTEL AT OUR OWN, WE PURCHASED A GENERATOR FOR FUTURE USE, CAN WE TAKE ITC ON PURCHASE OF GENERATOR, OUR COMMERCIAL SALE IS NOT STARTED YET.
In case of construction of building ITC cannot be availed
Sir, We are a manufacturer of automobile components can we take input GST for Transition audit done.
Yes, input tax credit can be availed for such expense.
Dear Sir,
I have some doubt about the GST purchase, Our firm is Manufacture Granite and could I claim Electrical items? For Ex: Tube light, Multimeter, LED bulb etc.
Input tax credit for electrical items can be claimed as they are used in making taxable supplies of granite.
SIR, WE ARE A TRADER. WE ARE PLANNING TO BUY A WAREHOUSE TO STORE OUR TRADED GOODS. CAN I AVAIL THE GST INPUT PAID TO THE BUILDER FOR THE PURCHASE OF THE WAREHOUSE?
Yes, you can avail the credit of taxes paid to the builder for the purchase of warehouse.
Dear Sir,
We are manufactures of Alloy & Non-alloy steels Can we claim ITC on the purchase of Steels like Angels, beams, Chequer plates etc. whether eligible for ITC if the purchases of both capital & revenue expenditure.. please clarify.
Thanks
Can I claim ITC on Code 998314? Your software License renewal Fee.
Yes, you can claim ITC on it.
Dear Sir,
Can we AVAIL ITC ON A/c capacitor for office use?
Yes, you can avail ITC on A/C capacitor for office use.
We provide food to our employee & so we purchase lots of groceries in a GST billed store. Cant I claim the returns?
No, ITC on food and beverages cannot be claimed.
Dear Sir
Shall we claim input credit on rental uniforms which are provided to our staff?
YES , YOU CAN CLAIM ITC ON RENTAL UNIFORMS PROVIDED TO STAFF.
Hello.
Can I get input credit on the purchase of steel angles and plywood and other materials for manufacturing steel tables, partitions and other furniture for my plant and office building?
You can claim credit.
My business is based in Rajkot. I import packaging machines from Taiwan. Once my container is de-stuffed at Nhava Sheva port, If I supply some machines directly to our Bombay dealer, and dealer’s machines are transported from the port to his godown (around 40 km), do I need to generate an E waybill for that? If yes, how to generate as movement is intrastate and my invoice charges IGST. And first of all, as I am not registered under GST in Maharashtra, can I sale directly in this way?
We have own vehicle given for Hire we can claim GST 5% or not, customer giving the GST Invoice and GST Number.
Sri,
I have purchased a car for own use, can I take ITC claim on GST?
No ITC shall be allowed on motor vehicles whether used for personal or business purpose in case of general businesses. It shall be allowed only in the case where the vehicles are purchased for further selling or used for transportation services i.e. for business purposes.
Whether ITC can be availed on firefighting vehicles?
FREIGHT PAID ON OUTWARD SUPPLIES UNDER RCM, IF FREIGHT PAID ON RCM BASIS ARE WE ELIGIBLE TO TAKE INPUT TAX CREDIT GST PAID ON SALES -OUTWARD. PLS GIVE YOUR KIND ADVICE. THANKS IN ADVANCE.
As you have paid tax under RCM, you can avail ITC for such amount paid against output tax liability.
Can we get input credit on inverter battery for office use under GST?
Yes, you can
Sir I claim input credit on computer & a printer or not? Both item of office purpose. Please help.
Yes, you can claim I.T.C. on computer & printer.
DEAR SIR, WE ARE COMMERCIAL RENTAL SERVICE PROVIDE BUILDING UNDER CONSTRUCTION WE HAVE PURCHASED SOME ELECTRICALS ITEM, AC, LIFT ETC. CAN WE CREDIT BOOKED?
You can avail ITC.
Sir,
In the machine uses different types of HSN parts, if main parts of the machine are called 8422 HSN, then its subparts others also known as the same HSN?
is Oxygen gas used in our factory available for ITC or Not in GST?
Sir, I have stone crusher (road metal) than I used labours for taking material from hills. I took labour bill with GST tax. Now I can take input on labour bill.
Thanking sir,
Yes, you can claim ITC on that bill.
Sir,
I am having canteen services in industries & supplying some self-prepared food items to industries so can I claim ITC on grocery items which were purchased for preparing food.
Thanks
SIR,
I PURCHASE NEW LAND AND BUILDING (FACTORY) FOR MY BUSINESS. FOR PUT TO USE OF FACTORY I HAVE DONE SOME ELECTRICAL AND SANITATION WORK IN NEW FACTORY. CAN I TAKE INPUT ON MATERIALS PURCHASE?
As this will be treated as capital nature cost, so if you don’t claim depreciation on GST component of cost then you can claim credit for the same.
Sir,
I make the e-way bill in March for transport of goods but transporter can not Move goods due to some reason now e-way bill expired now what I have to do and who generate an e-way bill.
Now you have to cancel the generated e-way bill, and if you yourself transport the goods then you need to generate e way bill
I have received commercial rent income and I pay the professional fee to advocate can I claim input credit for professional fees which are charged by the advocate? I have only commercial rental income.
If advocate services are availed in context of your business then you can claim ITC of the same.
We have restaurant business and I have purchase grocery item for making food for sale can we claim ITC on grocery items.
I am a GST registered manufacturer. I want to sell my product to a NGO not registered under GST. Should i raise tax invoice or Bill of supply.
Kindly answer.
Tax Invoice
CAN I GET INPUT CREDIT ON TELEPHONE BILL, CAR SERVICE, COURIER CHARGES AND WE BUY NEW FURNITURE SO CAN I TAKE CREDIT OF IT OR NOT PLEASE GIVE ME REPLY
Yes, you can claim I.T.C. on these expenses. ITC on service charges of car would only be available if the car is used for business purpose.
Sir, we are purchasing coffee seeds not roasted under HSN code 0901 which is exempted/nil rated in GST. but we are paying transport charges for inward and outward to transport contractor as the recipient under reverse charge. shall we claim input tax on services received from transport charges?
Thanks and regards
No ITC is available in case of supply of exempted goods.
Sir,
I am having canteen services in industries & supplying some self-prepared food items to industries so can I claim ITC on grocery items which were purchased for preparing food.
Thanks
ITC AVAIL FOR PNG GAS PIPELINE GAS USE IN MANUFACTURING?
SIR, I PURCHASE LED LIGHT FOR SHED IN COMPANY SO ITC ELIGIBLE?
Yes, you can claim ITC for the led lights purchased for the shed.
Hotel vouchers and conference done for business purpose, IGST Charged , ITC available or not for this.
If hotel vouchers and conference charges exclusively includes Food and beverages bill and outdoor catering bill, then on these expenses ITC will not be available, otherwise ITC will be available for all expenses.
Sir, we have purchased steel, bricks and sheets for construction of the factory. Can we eligible for Input tax credit?
No ITC available for goods or services or both received for construction of immovable property on his own account. Please refer Sec 17(5)(d) of CGST Act,17. ITC will be available only if they are used in providing further works contract or construction services.
Dear Sir,
I have bought Air Condition AC for my office use, Can I avail input tax credit on the GST paid for the purchase of New AC
Regards,
Dhaval
Yes, you can claim ITC on it provided depreciation is not claimed on GST paid.
Thanks for the reply on my query of purchase AC for my office.
Is CGST & SGST on car insurance, I use a car for business & OWN purpose. Is allowed as the credit under GST act.
Yes, ITC will be available on insurance taken for the car used in business.
Thank you for your support….
Sir, I have Installed firefighting system in my commercial building and the amount had been paid through cheque including GST (As per the bill) Can I claim the GST given?
Yes, you can claim the ITC.
Hi sir, I use to supply food items in Jharkhand area. I want to purchase two-wheeler motorcycle for me for taking orders from the market and supplying too. Can I claim ITC on two-wheeler vehicle, which will be used for the business purpose?
Dear Sir, We are the manufacturer of vehicle parts. Can we take credit for medical equipment, which is using in the medical department within the premises?
SIR, I HAVE BOOKED A HOTEL FOR STAY…. IT IS OUT OF MAHARASHTRA HOTEL BOOKING, CAN I TAKE A CREDIT OF IT?
If you have stayed in the hotel for business purpose then it will be eligible for input credit.
Sir, In this case, the hotel has raised a bill with SGST and CGST whereas I am from another State So I can claim CGST alone. Can you refer me the section number from the act?
The credit of CGST can be claimed since SGST is state specific.
Dear Dir,
We have business works contract like purchase material for construction of the building and provide construction services. but one flats purchases for office staff like the guest house. In this availed ITC or no.
No ITC for the purchase of flats can be availed as it is not for the further supply of works contract services.
Flush Doors & Tweak Wooden Doors Purchased For Lodge for 30 lacs with 18% GST. Can we take input tax credit for this?
SIR, I HAVE PURCHASED PLYWOOD FOR NEW FURNITURE MAKING WE WILL ELIGIBLE FOR ITC CREDIT
Yes you can claim ITC.
WE ARE THE MFG TURBO MACHINERY AND WE HAVE RECD SECURITY MANPOWER BILL IN THAT IGST 18% THIS IGST WILL BE TAKE AS INPUT CREDIT
You can claim the ITC.
Whether ITC available or not, if manpower supply for repairs & maintenance of P&M..
Yes ITC available.
Is ITC available on electrical fittings for my office, like the change of led light and wire or led tv?
I am a service provider.
For repairing & renovation of office, I bought Glasses, Plywood, Formica & hardware
All are capitalized to furniture & fixture.
Can I avail GST on all above purchases?
Please guide
Yes you can.
Sir,
We are mfg co. registered under GST, for installation of new overhead crane & making of strong surface we purchased Ready Mix Concrete (RMC) from Ultratech can you take credit?
Please advice
Thanks
As ITC will not be eligible on, inward supplies received for construction of immovable property (other than plant and machinery) for own purpose by any taxable purpose. So you can’t avail ITC
Thanks, sir!
In July 2017 on the purchase of roofing sheet (for factory shed) we have taken credit, is it admissible? and we are taking a credit of tea-coffee powder (& Tea machine Rent also) for factory staff. Can we take credit?
Please help
Thanks!
ITC on expenses incurred for the purpose of business will be allowable.
Hello sir
We have works contract like purchase material for construction of the building and provide construction services. In this availed ITC or not?.
If you are providing works contract service then you can avail the ITC of tax paid on the purchase of material.
Whether ITC is available for the premium paid for group accident insurance, Mediclaim insurance, workman compensation policies for employees? Any conditions?
Yes, ITC will be available for the premium paid for group accident insurance, Mediclaim insurance, workman compensation policies for employees.
Is this not covered under blocked credit under section 17 (5) (b) (iii) of CGST Act?
If the insurance for employees is taken to fulfil any obligation imposed by government/act, then the ITC would be available. (As per the exemption mentioned in section 17(5)(b)(iii).
If we purchase utensils, suppose Pressure cooker, can we avail ITC on the same as we are engaged in engineering services and need to send labour to the site along with our engineer. Labours are paid as per minimum wages and demand food extra and they make food for themselves at the site. for that, we need to purchase utensils, this time we have to purchase a pressure cooker. Can we avail the ITC for cooker purchase?
We are in the business of builder/developer and construction of residential and commercial buildings (but not civil contractor) can we get input tax credit for works contract given to other contractors (e.g contract for steel frames or internal roads which including material and labour)
Tea, coffee, biscuits and water purchased for office kitchen,
Can ITC be claimed on such purchases??
As per rule 17(5) of cgst act, ITC on goods and services in respect to foods and beverages will only b allowed if these services are availed for providing services of the same nature.
GST Input can be availed on the party of our customers and the member for personal or business use in Hotel and all the stay in Room and lunch bill for the refreshment of guest will be eligible for input. Regular maintenance material will be eligible for input.
Is it possible to avail input tax credit on lease rental property?
Yes, you can avail ITC of the tax paid on lease rentals.
When we are Constructing Hotel Project and executed Works contract , Building Material , Gardening and Landscaping , Installing Lifts , Plant and Machinery, Kitchen Equipment , Cutlery and Glassware, Furniture, Bedding , Electrical Equipment and DG set,,Lighting and Fittings, Painting, Interior Decoration,Security Equipment, Computer Equipment, Printing and Stationery , Professional ,Legal , Audit Fees where we have paid CST or VAT or Excise Duty or Service tax or Octroi or Cess as applicable prior to 1.7.2017 and after 1.7.2017 GST is applicable. How do we claim ITC under TRAN 1 or GSTR 3B please explain?
As of now the facility to avail credit under TRAN-1 is not available as the form is closed from 27/12/2017 on GST portal. Any unutilized credit of eligible duties & taxes can now not be availed through GSTR-3B as only it can be carried forward by filling TRAN-1.
Can we get input credit on stationery items for office use under GST?
Yes, you can get input credit.
yes, you can avail ITC as the same for the furtherance of business.
Our Organisation is providing Health care services (Hospital, Optical & pharmacy) so could you please clarify regarding GST input, like can we claim input for Travelling Charges incurred for Business, Conveyance charges, Marketing expenses like Camp etc, Incentives to Employees for target completion etc?
Since health care services are exempt from GST, therefore, no credit will be allowed.
Unlike Excise Law, GST Law provides for ITC on the supply of all goods and services including e.g. furniture, stationery etc. How is it possible to comply with Section 17(2) of CGST Act, where you are also supplying exempt goods.
Insurance of Stock, Staff & worker & Plant, Building & Machinery credit is applicable or not please reply
Dear Sir, Our Company is constructing a Hotel. A lot of construction material is being purchased. please guide me for this.
1 Is bricks, paints, steel, sanitary goods, electrical items etc.purchased during construction is eligible for input credit.
2 Construction will take one year after that Hotel will start. Does that make any difference?
3 Weather. Restaurant purchases will be eligible for input.
4 During the running of the hotel, regular maintenance material will eligible for input.
Input cannot be availed on Goods and/or services for construction of an immovable property whether to be used for personal or business use. Restaurant purchases will be eligible for input. Regular maintenance material will be eligible for input.
thanks, I want to know. Is it that building material, clothing, bed sheets.paints, electrical appliances, furniture etc. Are eligible for input after construction and not during construction.
Is GST on motorcycle, used motorcycle for a business purpose allowed as the credit under GST act.
No, credit cannot be claimed on vehicles used for business purpose.
Is GST ITC can be claimed for the car vehicles purchased for the business transportation purpose?
You can only claim ITC on motor vehicles if it is used in the business for the following purposes
only :
1. Such motor vehicles and conveyances are further supplied i.e. sold
2. Transport of passengers
3. used for imparting training on driving, flying, navigating such vehicle or conveyances
4. Transportation of goods
Is IGST on car insurance, used car for business purpose allowed as credit under GST act.
Yes, you can take credit.
Send me the details of gst
Download GST Helpline mobile app for GST information.
Can we take an Input tax credit of Bunk beds purchased for employees?
No, ITC not available as per sec 17(5)