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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Input tax credit - Central Air Conditioning Plant, Classified & ...

GST

August 18, 2021

Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant. - ITC is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees. - AAR

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