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ITC on Fans, Electric lamps used in factory, Goods and Services Tax - GST

Issue Id: - 116140
Dated: 16-3-2020
By:- Murari Agrawal
ITC on Fans, Electric lamps used in factory

  • Contents

Can we take ITC of GST on

1) Pedestal Fans

2) Ceiling Fans

3) Light fitting

4) Electric lamp used/installed in factory premises.

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 17-3-2020
By:- VaibhavKumar Jain

Yes, you can take ITC on above goods as per section 16 of CGST Act, 2017 since not covered under blocked credits under section 17(5) of CGST Act, 2017.

2 Dated: 18-3-2020

ITC is allowed, all items being movable. ITC on construction of immovable property is restricted under Section 17 (5) (d) of CGST Act.

3 Dated: 18-3-2020
By:- CAVenkataprasad Pasupuleti

I endorse the views of learned experts that ITC is eligible as such items not being used in construction of immovable property.

4 Dated: 20-3-2020
By:- Ganeshan Kalyani

The credit on the items are eligible. They are not blocked u/s 17(5) of CGST Act.

5 Dated: 26-5-2020

Provided no Depreciation is availed on the part of GST.


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