Can ITC be claimed on lift or elevators used in restaurant?
In GST input tax credit is blocked u/s 17(5) for few goods and services, one of which is as follows—
"goods or services or both received by a taxable person for construction of immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.
The term construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to the said immovable property
Therefore, in our opinion input tax credit cannot be claimed on lift.
Further, it does not matter that any goods or service falling in above paragraph is used for business purpose or not, ITC will not be allowed.