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ITC on LIFT, Goods and Services Tax - GST

Issue Id: - 113477
Dated: 13-3-2018

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Dear Team,

There is a confusion and difference of opinion regarding allowability of ITC on purchase of lift... The usage of lift will be in factory only for movement of goods and not staff...

Is there any difference in opinion if the use of lift is for staff members and not goods...

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Showing Replies 1 to 10 of 10 Records

1 Dated: 13-3-2018

if are you using the lift for staff members it is covered under the plant facility and lift installation is also covered under WCT. that's why it is not Eligible for ITC.

if you are using the for the movement of Raw material than ITC is eligible.

other expert view awaited..

2 Dated: 13-3-2018

The good, "Lift" falls under HSN 8428 1011/8428 1019. ITC is admissible. Not hit by Section 17(5) of CGST Act, 2017, in view of the usage.

3 Dated: 13-3-2018
By:- Rajagopalan Ranganathan


In my opinion, if the lift is part and parcel of an establishment which is engaged in supply of taxable goods and services the gst paid on the lift is eligible for ITC.

4 Dated: 13-3-2018
By:- Alkesh Jani

Sir, In this regards, my view, lift can be considered as capital goods if in office premises and plant and machinery if used in factory, same shall be recorded in the books of Account. ITC can be availed as lift is not mentioned in Section 17(5) of the CGST Act,2017,but the provisions of Section 16(3) shall apply, so while taking the ITC of the lift the depreciation cannot be claimed under the provisions of Income tax or else the input tax credit on the said tax component shall not be allowed. The rule 44 of the CGST Rules, 2017 may also be considered for reversal If any. Please correct me if mistaken.

5 Dated: 13-3-2018

It is natural that Section 16 CGST Act and Rule 44 have to be taken care of as pointed out by Sh.Alkesh Jani, Ji.

6 Dated: 14-3-2018
By:- Ganeshan Kalyani

I agree with the experts collegue. Input tax credit is eligible for lift.

7 Dated: 19-3-2018

Sir, I also agree with the opinion in regards to allowability of ITC on purchase of lift installed in business premises irrespective of the use for staff or goods. ITC allowable.

I have another issue in regards to alowability of ITC where output service is Renting of an Immovable property. Here the registered taxable person installed lift in building given on rent.

There is a confusion in regards to ITC of LIFT when renting of immovable property is taxable services. Is it covered by clause 'c' of section 17(5) of the CGST Act? Pls clarify

8 Dated: 19-3-2018

It is not covered under Section 17(5)(c) of CGST Act. This sub-clause is meant for Works Contract Service and not for "Renting of Immovable Property". Hence not relevant. However, your question is worth further examination.

9 Dated: 20-3-2018

Lift/escalator is a machine and it falls under HSN 8428 40 00. As a machine and especially, in view of usage and function it can be inferred that it is an absolutely must for providing Renting of Immovable Property Services. I think it conforms to the condition of "in business or furtherance of business" It does not fall under any exclusion clause. So in my view, ITC is allowed.

Other experts may intervene pl.

10 Dated: 20-3-2018

Thanks Sir for your valuable suggestions.


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