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

[Murari Agrawal]

Can we take ITC of GST on

1) Pedestal Fans

2) Ceiling Fans

3) Light fitting

4) Electric lamp used/installed in factory premises.

Posts / Replies

[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.

[KASTURI SETHI]

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

[CAVenkataprasad Pasupuleti]

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

[Ganeshan Kalyani]

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

[YAGAY andSUN]

Provided no Depreciation is availed on the part of GST.